Tax Expenditures, Shedding Light On Government Spending Through The Tax System

Tax Expenditures, Shedding Light On Government Spending Through The Tax System

Lessons From Developed And Transition Economies

eBook - 2004 ie 2003
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Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system.
Publisher: Washington, DC : World Bank, c2004 [i.e. 2003]
ISBN: 9780585482330
0585482330
Characteristics: xv, 245 p. : ill. ; 24 cm.

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