Research Catalog

Title

Tax expenditures in OECD countries.

Publication

Paris : OECD, c2010.

Items in the Library & Off-site

Holdings

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 programmes 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 ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise 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.

Alternative Title

Les dépenses fiscales dans les pays de l'OCDE.

Subject

• OECD
• OECD
• Tax expenditures > OECD countries
• Tax deductions > OECD countries

Note

• Also available in French: Les dépenses fiscales dans les pays de l'OCDE.

Bibliography (note)

• Includes bibliographical references.

Processing Action (note)

• committed to retain

Contents

Foreword -- Introduction -- Policy background and practices -- The role of tax expenditures in the budget process -- Country profiles: Methods, institutions and data -- Conclusions -- Comparing tax expenditures in OECD countries -- Data sources.

ISBN

• 9789264076891
• 9264076891

OCLC

• 502278991
• SCSB-10858960

Owning Institutions

Harvard Library