You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
None
Study updating the 1984 report of the OECD Committee on Fiscal Affairs, "Tax expenditures : a review of the issues and country practices". It provides a survey of tax expenditure reporting, highlighting differences in practice and the reasons for those differences. The second part reviews 14 OECD countries and presents tables of tax expenditure estimates derived from national sources.
This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Stanley Surrey's book is the first to analyze all the 'expenditure' aspects of the tax laws and to indicate their amounts and their effects on the country. It provides the mechanism for a proper re-examination of hidden tax expenditures and explores pathways toward eliminating both the tax escapes and inefficient and wasteful means of governmental subsidization which these expenditures now produce.
Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
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.