Research Catalog
Tax expenditures in OECD countries.
- Title
- Tax expenditures in OECD countries.
- Publication
- Paris : OECD, c2010.
Available Online
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| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
Available - Can be used on site. Please visit New York Public Library - Schwarzman Building to submit a request in person. | Text | Use in library | JBE 10-1321 | Schwarzman Building - General Research Room 315 |
Details
- Additional Authors
- Organisation for Economic Co-operation and Development.
- Description
- 240 p. : ill.; 23 cm.
- Summary
- In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population aging and adverse cyclical developments, there is a pressing need to avoid inefficient government programs, some of which may utilize tax expenditures. 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. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.--Publisher's description.
- Alternative Title
- Les dépenses fiscales dans les pays de l'OCDE.
- Subject
- Tax expenditures > OECD countries
- Note
- Also available in French: Les dépenses fiscales dans les pays de l'OCDE.
- Bibliography (note)
- Includes bibliographical references.
- Additional Formats (note)
- Also available online.
- Contents
- pt. 1. A look at tax expenditures. Introduction -- Policy background and practices -- The role of tax expenditures in the budget process -- Country profiles : methods, institutions and data -- Conclusions -- pt. 2. Comparing tax expenditures in OECD countries.
- Call Number
- JBE 10-1321
- ISBN
- 9789264076891
- 9264076891
- OCLC
- 502278991
- Title
- Tax expenditures in OECD countries.
- Imprint
- Paris : OECD, c2010.
- Additional Formats
- Also available online.
- Bibliography
- Includes bibliographical references.
- Connect to:
- Added Author
- Organisation for Economic Co-operation and Development.
- Added Title
- Les dépenses fiscales dans les pays de l'OCDE.
- Research Call Number
- JBE 10-1321