TY  - BOOK
AU  - Brixi,Hana Polackova
AU  - Valenduc,Christian
AU  - Swift,Zhicheng Li
ED  - The World Bank
TI  - Tax Expenditure--shedding light on government spending through the tax system: Lessons from developed and transition economies 
SN  - 0821356011
AV  - HJ4642 .I58 2004
U1  - 336.2'06  
PY  - 2004///
CY  - Washington, DC
PB  - World Bank
KW  - Tax expenditures
KW  - Government spending policy
KW  - Finance -- United States.
KW  - Tax expenditures -- United States.
KW  - Taxation -- United States.
N1  - Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002; Includes bibliographical references and index
N2  - 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
ER  -