Last edited by Juramar
Thursday, July 30, 2020 | History

8 edition of Tax Expenditures - Shedding Light on Government Spending Through the Tax System found in the catalog.

Tax Expenditures - Shedding Light on Government Spending Through the Tax System

Lessons from Developed and Transition Economies (Directions in Development)

by International Forum on Tax Expenditures

  • 386 Want to read
  • 1 Currently reading

Published by World Bank Publications .
Written in English

    Subjects:
  • Taxation,
  • Public Finance,
  • Congresses,
  • Business & Economics,
  • Taxation - Corporate,
  • Business / Economics / Finance,
  • Public Affairs & Administration,
  • Business/Economics,
  • Government spending policy,
  • Development - Economic Development,
  • Government - International,
  • Taxation - General,
  • Tax expenditures

  • Edition Notes

    ContributionsHana Polackova Brixi (Editor), Christian Valenduc (Editor), Zhicheng Li Swift (Editor)
    The Physical Object
    FormatPaperback
    Number of Pages304
    ID Numbers
    Open LibraryOL9579918M
    ISBN 100821356011
    ISBN 109780821356012

    The government could, but does not, provide lists of tax expenditures for payroll taxes, excise taxes, and other taxes, although OMB does estimate (in footnotes) the effects on payroll tax receipts of income tax expenditures. At one time, an estate tax expenditure budget was produced by the US Department of the Treasury and published by OMB. Get this from a library! Tax expenditure--shedding light on government spending through the tax system lessons from developed and transition economies. [Hana Polackova Brixi; Zhicheng Li Swift; Christian Valenduc; International Forum on Tax Expenditures].

    Get this from a library! Tax expenditure--shedding light on government spending through the tax system: lessons from developed and transition economies. [Hana Polackova Brixi; Zhicheng Li Swift; Christian Valenduc; International Forum on Tax Expenditures . The purpose of this study was to shed light on the impact of fiscal policy on growth. Governments undertake expenditures to pursue a variety of goals, only one of which may be an increase in per.

    Thus, tax expenditures often are alternatives to direct spending programs or regulations to accomplish the same goals. The Office of Management and Budget (OMB) and the Congressional Joint Committee on Taxation (JCT) each year publish lists of tax expenditures . 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.


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Tax Expenditures - Shedding Light on Government Spending Through the Tax System by International Forum on Tax Expenditures Download PDF EPUB FB2

Tax Expenditure–Shedding Light on Government Spending Through the Tax System 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.

Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies (Directions in Development) Paperback – Octo by Hana Polackova Brixi (Editor), Christian M. Valenduc (Editor), Zhicheng Li Swift (Editor) & 0 morePrice: $ 'Tax Expenditure—Shedding Light on Government Spending Through the Tax System' 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.

“Polackova Brixi, Hana; Valenduc, Christian M.A.; Swift, Zhicheng Li. Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies.

Buy Tax Expenditures: Shedding Light on Government Spending Through the Tax System - Lessons from Developed and Transition Economies (Directions in Development) by Brixi, Hana Polackova, Valenduc, Christian M.A., Swift, Zhicheng Li (ISBN: ) from Amazon's Book Store.

Everyday low prices and free delivery on eligible : Paperback. Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, "Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies," World Bank Publications, The World Bank, number Handle: RePEc:wbk:wbpubs Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies.

Hana Brixi (), Christian M.A. Valenduc and Zhicheng Li Swift. No in World Bank Publications from The World Bank.

Abstract: Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent. Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies Show simple item record ted by: Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies.

c b. Tweeter J'aime Partager # Shares: 0. Télécharger. PDF en anglais 3 Although this book is in part an update of the original handbook, the growth of the sector and the complexity of the financial market. Tax Expenditures—Shedding Light on Government Spending through the Tax System discusses conceptual and methodological issues relating to tax expenditures, pro-vides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally.

Tax expenditures - shedding light on government spending through the tax system: lessons from developed and transition economies (English) Abstract.

Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent fiscal policy. Shedding Light on Hidden Government Spending: Tax Expenditures By Tom Neubig and Agustin Redonda 1 Tax expenditures (TEs) are used by governments around the world to promote public policy objectives.

A tax expenditure program is government spending through the tax expenditures alter the horizontal and vertical equity of the basic tax system by allowing exemptions, deductions, or credits to select groups or specific activities.

For example, two people who earn exactly the same income can have different effective tax rates if one of the tax payers qualifies for certain tax.

TEs are not only widespread, but also costly. In the United States, the federal government is estimated to forego more than trillion USD in (36% of direct government spending and % of GDP). In the UK, TEs amounted to billion GBP in (20% of central government spending and %. Tax Expenditures: Shedding Light on Government Spending Through the Tax System - Lessons from Developed and Transition Economies (Paperback) Sign in to write a review £ 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. Get this from a library. Tax expenditures--shedding light on government spending through the tax system: lessons from developed and transition economies.

[Hana Polackova Brixi; Christian Valenduc; Zhicheng Li Swift;] -- Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax.

Get this from a library. Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies. [Hana Polackova Brixi; Christian Valenduc; Zhicheng Li Swift;] -- Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax.

Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies Polackova Brixi, Hana; Valenduc, Christian M.A.; Swift, Zhicheng Li ().

Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, "Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies," World Bank Publications, The World Bank, numberMarch.

Full references (including those not matched with items on IDEAS). tax expenditures, contingent liabilities, and direct spen~mg. ~h~~ the general concept of tax is revie:ed.includmg def~lhonal differences, tax expenditure reportmg, and eshmatlOn methods. Fmally, a brief comparison of tax expenditure reporting is made among 10 Or~an-isation for Economic Co-operation and Development (OECD) countnes.No.

First, tax expenditures do not include the effects of changes in economic behavior. Second, tax expenditure estimates are for fully phased in tax changes. For provisions with important timing effects, the amount of revenue brought in from repeal over a typical ten-year budget window can differ from the tax expenditure estimate.“Tax Limitations and Government Growth: The Effect of State Tax and Expenditure Limits on State and Local Government.” San Francisco: Public Policy Institute of California.

Rueben, Kim, Megan Randall, and Aravind Boddupalli. “Budget Processes and the Great Recession: How Fiscal Institutions Shape Tax and Spending Decisions.”.