MARC details
| 000 -LEADER |
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| fixed length control field |
01664cam a22003374a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
030619t2004 dcuad erb i101 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
0821356011 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780821356012 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ4642 |
| Item number |
.I58 2004 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
336.2'06 |
| Item number |
WOR |
| 110 ## - CORPORATE AUTHOR |
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| Corporate name or jurisdiction name as entry element |
The World Bank |
| 245 10 - TITLE STATEMENT |
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| Title |
Tax Expenditure--shedding light on government spending through the tax system : |
| Remainder of title |
Lessons from developed and transition economies / |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Washington, DC : |
| Name of publisher, distributor, etc |
World Bank, |
| Date of publication, distribution, etc |
c2004. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xv, 245 p. ; |
| 500 ## - GENERAL NOTE |
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| General note |
Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
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. |
| 590 ## - Local Notes: Cataloguer & Date |
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| Local note |
rpm 08/09/2016 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans |
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| Local Note: Item Class |
Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Tax expenditures |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Government spending policy |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Finance -- United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax expenditures -- United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Taxation -- United States. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Brixi, Hana Polackova. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Valenduc, Christian. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Swift, Zhicheng Li, |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) |
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| Call No. /Shelf Ref |
336.2'06 WOR |
