ISBN: 9780821356012 - tax expenditures: shedding light on government spending through the tax system - lessons from developed and transition economies (directions in development) (3 resultados)

Condición: Good. This is an ex-library book and may have the usual library/used-book markings inside.This book has soft covers. In good all round condition. Please note the Image in this listing is a stock photo and may not match the covers of the actual item,550grams, ISBN:9780821356012.

Paperback. Condición: Very Good. 304 pages. Properly used tax expenditures can play an important role in implementing cou ntries' economic and social policies. But they often go unnoticed because they t ake many forms of revenue forgone, from tax exemptions to tax credits. Without s ubjecting tax expenditures to the same scrutiny most countries apply to the spen ding sides of their budgets it is impossible to know the cost and efficiency of tax expenditures or whether they might be better allocated. 'Tax Expenditure?Sh edding Light on Government Spending Through the Tax System' discusses conceptual and methodological issues relating to tax expenditures, provides a framework fo r evaluating them, offers case studies on government treatment of tax expenditur es from developed and transition economies, and outlines generally applicable po licy options. It also provides in individual chapters case studies of the treatm ent of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, P oland, and the United States. Each chapter presents how the nation defines tax e xpenditures and the corresponding benchmark tax system. Some chapters also exami ne specific topics, such as methods for estimating and evaluating tax expenditur es for policy analysis, how this analysis can contribute to policy debate, and h ow to budget for the cost of tax expenditures. The experiences of two transition economies, Poland and China, illustrate the consequences of implementing tax ex penditure policies without an adequate institutional and analytical framework. A valuable addition to global knowledge on fiscal risk and responsibility issues , this book will assist governments and development partners in improving fiscal transparency and financial stability, and in continuing progress in broader eco.…

Condición: Sehr gut. Zustand: Sehr gut | Seiten: 304 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.