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 Info | Washington, DC : World Bank, ©2004. |
| Description | xv, 245 pages ; 23 cm. |
| Subjects |
| Variant title | CIP title: Tax expenditure--shedding light on government spending through the tax system |
| Series | Directions 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 note | Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002. |
| Bibliography note | Includes bibliographical references and index. |
| LCCN | 2003057199 |
| ISBN | 0821356011 |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Joyner | General Stacks | HJ4642 .I56 2004 | ✔ Available | Place Hold |