Tax Expenditures


Tax Expenditures
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Tax Expenditure Budget And Related Policies


Tax Expenditure Budget And Related Policies
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Author : United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax Expenditures
language : en
Publisher:
Release Date : 1976

Tax Expenditure Budget And Related Policies written by United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax Expenditures and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Income tax categories.




Tax Expenditures


Tax Expenditures
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Author : Stanley S. Surrey
language : en
Publisher:
Release Date : 1985

Tax Expenditures written by Stanley S. Surrey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Business & Economics categories.


In this new book, the authors analyze the development of the concept since 1973, a period in which applications of tax expenditures have expanded rapidly and new dimensions have emerged for even wider usage.



Tax Expenditures Shedding Light On Government Spending Through The Tax System


Tax Expenditures Shedding Light On Government Spending Through The Tax System
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Author : Hana Polackova Brixi
language : en
Publisher: World Bank Publications
Release Date : 2004

Tax Expenditures Shedding Light On Government Spending Through The Tax System written by Hana Polackova Brixi and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Government spending policy categories.




Tax Expenditure Management


Tax Expenditure Management
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Author : Mark Burton
language : en
Publisher: Cambridge University Press
Release Date : 2013-02-14

Tax Expenditure Management written by Mark Burton and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-14 with Business & Economics categories.


Locates tax expenditure management within the broader discourse of liberal democratic political theory.



Estimates Of Federal Tax Expenditures Committee On Ways And Means


Estimates Of Federal Tax Expenditures Committee On Ways And Means
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Author :
language : en
Publisher:
Release Date : 1972

Estimates Of Federal Tax Expenditures Committee On Ways And Means written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Tax expenditures categories.




Tax Expenditures


Tax Expenditures
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Author : United States. Congressional Budget Office
language : en
Publisher:
Release Date : 1982

Tax Expenditures written by United States. Congressional Budget Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Budget categories.




Tax Expenditures


Tax Expenditures
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Author : United States. Congressional Budget Office
language : en
Publisher:
Release Date : 1984

Tax Expenditures written by United States. Congressional Budget Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Budget categories.




Managing The Effects Of Tax Expenditures On National Budgets


Managing The Effects Of Tax Expenditures On National Budgets
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Author : Swift
language : en
Publisher: World Bank Publications
Release Date : 2006

Managing The Effects Of Tax Expenditures On National Budgets written by Swift and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Tax expenditures categories.


Abstract: "Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be audited for performance and the information must be published (with comprehensive analysis) to ensure fiscal transparency. The author analyzes the concept and definition, size, and effects of tax expenditures, as well as the fiscal accountability and transparency of tax expenditure spending. In short, tax expenditures affect (1) the budget balance, (2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices in tax expenditures against the requirements of fiscal accountability and transparency, she finds that this fiscal area must be strengthened. The author sketches four building blocks to strengthen tax expenditures toward fiscal accountability and transparency, based on the literature developed by Surry and McDaniel, the practices from industrial and developing countries, the Campos and Pradhan fiscal accountability model, and the International Monetary Fund's fiscal transparency code. The author argues that normative/benchmark tax structure, a revenue-raising component of the tax system, should be formalized. The normative/benchmark tax structure should be legally defined in the tax law and should be transparent. The tax receipts from this normative/benchmark tax structure should be quantified and published. Presently, many countries could publish imputed tax revenue from normative/benchmark tax structures because such data is available. Only if imputed tax revenue is published in the same way as the other budget components-tax revenue received, tax expenditures, direct expenditures, and fiscal balance-will a budget system be truly transparent in terms of revenue-raising activities and expenditure activities. In addition, when the tax revenue-raising activity is formalized, the inherent spending nature of tax expenditures is further exposed. Therefore, tax expenditures should be added to direct expenditures forming total government expenditures. Furthermore, the conventional concept of the size of government should be remedied by including both direct expenditures and tax expenditures."--World Bank web site.



Tax Expenditures


Tax Expenditures
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Author : Citizens for Tax Justice (Washington, D.C.)
language : en
Publisher:
Release Date : 1996

Tax Expenditures written by Citizens for Tax Justice (Washington, D.C.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Entitlement spending categories.




Estimates Of Federal Tax Expenditures


Estimates Of Federal Tax Expenditures
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Author : United States. Department of the Treasury
language : en
Publisher:
Release Date : 1975

Estimates Of Federal Tax Expenditures written by United States. Department of the Treasury and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Revenue categories.