Related Books

Tax Expenditure Reporting and Its Use in Fiscal Management
Language: en
Pages: 19
Authors: International Monetary Fund. Fiscal Affairs Dept.
Categories: Business & Economics
Type: BOOK - Published: 2019-03-27 - Publisher: International Monetary Fund

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This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and eme
Tax Expenditures--shedding Light on Government Spending Through the Tax System
Language: en
Pages: 266
Authors: Hana Polackova Brixi
Categories: Government spending policy
Type: BOOK - Published: 2004 - Publisher: World Bank Publications

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Estimates of Federal Tax Expenditures
Language: en
Pages: 12
Authors: United States. Department of the Treasury
Categories: Revenue
Type: BOOK - Published: 1975 - Publisher:

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Tax Expenditure Management
Language: en
Pages: 267
Authors: Mark Burton
Categories: Law
Type: BOOK - Published: 2013-02-14 - Publisher: Cambridge University Press

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A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax exp
Managing the Effects of Tax Expenditures on National Budgets
Language: en
Pages: 31
Authors: Swift
Categories: Tax expenditures
Type: BOOK - Published: 2006 - Publisher: World Bank Publications

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Abstract: "Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisio