Tax Expenditure Management: A Critical Assessment (BOK)

Mark Burton, Kerrie Sadiq

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A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Produktfakta

Språk Engelsk Engelsk Innbinding Innbundet
Utgitt 2013 Forfatter Kerrie Sadiq, Mark Burton
Forlag
CAMBRIDGE UNIVERSITY PRESS
ISBN 9781107007369
Antall sider 266 Dimensjoner 15,2cm x 22,8cm x 1,8cm
Vekt 520 gram Leverandør Bertram Trading Ltd
Emner og form Taxation & duties law