Tax Expenditure Management

A Critical Assessment

Nonfiction, Reference & Language, Law, Taxation, Business & Finance
Cover of the book Tax Expenditure Management by Mark Burton, Kerrie Sadiq, Cambridge University Press
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Author: Mark Burton, Kerrie Sadiq ISBN: 9781107301252
Publisher: Cambridge University Press Publication: February 14, 2013
Imprint: Cambridge University Press Language: English
Author: Mark Burton, Kerrie Sadiq
ISBN: 9781107301252
Publisher: Cambridge University Press
Publication: February 14, 2013
Imprint: Cambridge University Press
Language: English

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. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

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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. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

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