Research Catalog

Tax expenditures, shedding light on government spending through the tax system : lessons from developed and transition economies / edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift.

Title: Tax expenditures, shedding light on government spending through the tax system : lessons from developed and transition economies / edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift.
Publication: Washington, DC : World Bank, ©2004 [i.e. 2003]

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Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Text	Request in advance	HJ4642 .T396 2003g	Off-site

Details

Additional Authors

Description

xv, 245 pages : illustrations; 24 cm.

Summary

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.

Series Statement

Directions in development

Uniform Title

Directions in development (Washington, D.C.)

Subject

Tax expenditures

Bibliography (note)

Includes bibliographical references and index.

Contents

1. Tax Expenditures: General Concept, Measurement, and Overview of Country Practices / Zhicheng Li Swift, Hana Polackova Brixi and Christian Valenduc -- 2. A Framework for Evaluating Tax Measures and Some Methodological Issues / Gordon J. Jenjosek -- 3. Tax Expenditures in Australia / Colin Brown -- 4. From Tax Expenditure Reporting to Tax Policy Analysis: Some Experience from Belgium / Christian Valenduc -- 5. Federal Tax Expenditures in Canada / Marc Seguin and Simon Gurr -- 6. Tax Expenditures in the Netherlands / Leo van den Ende, Amir Haberham and Kees den Boogert -- 7. Tax Expenditures in the United States: Experience and Practice / Emil Sunley -- 8. Establishing a Tax Expenditure Administrative System That Achieves a Sound Fiscal System in China / Yaobin Shi -- 9. China's Current Tax Expenditure System: Issues and Policy Options / Guoqiang Ma -- 10. Poland: Reforming Tax Expenditure Programs / Carlos B. Cavalcanti and Zhicheng Li Swift -- 11. Managing Tax Expenditures: Policy Options / Hana Polackova Brixi.

ISBN

0821356011 (pbk.)

Owning Institutions

Columbia University Libraries