Tax Expenditure--shedding light on government spending through the tax system : Lessons from developed and transition economies /

By:

The World Bank

Contributor(s):

Material type: Text

TextPublication details: Washington, DC : World Bank, c2004.Description: xv, 245 pISBN:

0821356011
9780821356012

Subject(s):

DDC classification:

336.2'06 WOR

LOC classification:

HJ4642 .I58 2004

Summary: 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.

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Monograph & others	CBN HQ Library General Stacks	Non-fiction	336.2/06 WOR (Browse shelf(Opens below))	Available		31008100090790

Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002.

Includes bibliographical references and index.

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.

rpm 08/09/2016

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