000			01664cam a22003374a 4500
008			030619t2004 dcuad erb i101 0 eng
020			_a0821356011
020			_a9780821356012
040			_aDLC _cDLC
050	0	0	_aHJ4642 _b.I58 2004
082	0	0	_a336.2'06 _bWOR
110			_aThe World Bank
245	1	0	_aTax Expenditure--shedding light on government spending through the tax system : _bLessons from developed and transition economies /
260			_aWashington, DC : _bWorld Bank, _cc2004.
300			_axv, 245 p. ;
500			_aPapers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002.
504			_aIncludes bibliographical references and index.
520			_aDiscusses 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			_arpm 08/09/2016
591			_aLoans
650		0	_aTax expenditures
650		0	_aGovernment spending policy
650		0	_aFinance -- United States.
650		0	_aTax expenditures -- United States.
650		0	_aTaxation -- United States.
700	1		_aBrixi, Hana Polackova.
700	1		_aValenduc, Christian.
700	1		_aSwift, Zhicheng Li,
942			_2ddc _cBOOK
949			_a336.2'06 WOR
999			_c4813 _d4813