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
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Cambridge University Press

Cover of the book Complex Analysis by Mark Burton, Kerrie Sadiq
Cover of the book The Minimalist Program by Mark Burton, Kerrie Sadiq
Cover of the book Gods and Humans in Medieval Scandinavia by Mark Burton, Kerrie Sadiq
Cover of the book The Cambridge Companion to Galileo by Mark Burton, Kerrie Sadiq
Cover of the book A Guide to the World Anti-Doping Code by Mark Burton, Kerrie Sadiq
Cover of the book Proclus by Mark Burton, Kerrie Sadiq
Cover of the book Magic in the Middle Ages by Mark Burton, Kerrie Sadiq
Cover of the book What is a Law of Nature? by Mark Burton, Kerrie Sadiq
Cover of the book Slavery, Abortion, and the Politics of Constitutional Meaning by Mark Burton, Kerrie Sadiq
Cover of the book The Cambridge Companion to the Modernist Novel by Mark Burton, Kerrie Sadiq
Cover of the book The Cambridge Companion to Grand Opera by Mark Burton, Kerrie Sadiq
Cover of the book Early Quakers and Their Theological Thought by Mark Burton, Kerrie Sadiq
Cover of the book Digital Media and Political Engagement Worldwide by Mark Burton, Kerrie Sadiq
Cover of the book Corruption and Reform in India by Mark Burton, Kerrie Sadiq
Cover of the book Physics of Radio-Frequency Plasmas by Mark Burton, Kerrie Sadiq
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy