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 Childhood Epilepsy by Mark Burton, Kerrie Sadiq
Cover of the book Social Rights Jurisprudence by Mark Burton, Kerrie Sadiq
Cover of the book Passion and Compassion in Early Christianity by Mark Burton, Kerrie Sadiq
Cover of the book Objecting to God by Mark Burton, Kerrie Sadiq
Cover of the book Language Policy by Mark Burton, Kerrie Sadiq
Cover of the book Clays in the Critical Zone by Mark Burton, Kerrie Sadiq
Cover of the book Detecting and Responding to Alien Plant Incursions by Mark Burton, Kerrie Sadiq
Cover of the book Bioethics, Medicine and the Criminal Law: Volume 3, Medicine and Bioethics in the Theatre of the Criminal Process by Mark Burton, Kerrie Sadiq
Cover of the book Principles of Digital Communication by Mark Burton, Kerrie Sadiq
Cover of the book The Cambridge History of the Graphic Novel by Mark Burton, Kerrie Sadiq
Cover of the book Governing the Climate by Mark Burton, Kerrie Sadiq
Cover of the book Hard-to-Survey Populations by Mark Burton, Kerrie Sadiq
Cover of the book Public Entrepreneurship, Citizenship, and Self-Governance by Mark Burton, Kerrie Sadiq
Cover of the book The Solid Earth by Mark Burton, Kerrie Sadiq
Cover of the book Colloidal Suspension Rheology 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