Tax expenditures--shedding light on government spending through the tax system : lessons from developed and transition economies / edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift.

Author/creator International Forum on Tax Expenditures
Other author Brixi, Hana Polackova.
Other author Valenduc, Christian.
Other author Swift, Zhicheng Li, 1949-
Format Book
Publication InfoWashington, DC : World Bank, ©2004.
Descriptionxv, 245 pages ; 23 cm.
Subjects

Variant title CIP title: Tax expenditure--shedding light on government spending through the tax system
SeriesDirections in development
Directions in development (Washington, D.C.) ^A682771
Contents Tax expenditures : general concept, measurement, and overview of country practices / Zhicheng Li Swift, Hana Polackova Brixi, Christian Valenduc -- A framework for evaluating tax measures and some methodological issues / Gordon J. Lenjosek -- Tax expenditures in Australia / Colin Brown -- From tax expenditure reporting to tax policy analysis : some experience from Belgium / Christian Valenduc -- Federal tax expenditures in Canada / Marc Seguin, Simon Gurr -- Tax expenditures in the Netherlands / Leo van den Ende, Amir Haberham, Kees den Boogert -- Tax expenditures in the United States : experience and practice / Emil Sunley -- Establishing a tax expenditure administrative system that achieves a sound fiscal system in China / Yaobin Shi -- China's current tax expenditure system : issues and policy options / Guoqiang Ma -- Poland : reforming tax expenditure programs / Carlos B. Cavalcanti, Zhicheng Li Swift -- Managing tax expenditures : policy options / Hana Polackova Brixi.
General notePapers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002.
Bibliography noteIncludes bibliographical references and index.
LCCN 2003057199
ISBN0821356011

Availability

Library Location Call Number Status Item Actions
Joyner General Stacks HJ4642 .I56 2004 ✔ Available Place Hold