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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
PRINT PRINT | World Bank | c2004
Available at WMS STACKS (Call number: HJ4642 .I58 2004)
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xv, 245 p. ; 23 cm
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Directions in development (Washington, D.C.)
Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002
Includes bibliographical references and index
Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system
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Table of Contents
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1 Foreword
1 Preface
1 Editors and Authors
1 Acronyms and Abbreviations
1. 1 Tax Expenditures: General Concept, Measurement, and Overview of Country Practices, Christian Valenduc Hana Polackova Brixi Zhicheng Li Swift 1
2. 1 Framework for Evaluating Tax Measures and Some Methodological Issues, Gordon J. Jenjosek 19
3. 1 Tax Expenditures in Australia, Colin Brown 45
4. 1 From Tax Expenditure Reporting to Tax Policy Analysis: Some Experience from Belgium, Christian Valenduc 69
5. 1 Federal Tax Expenditures in Canada, Simon Gurr Marc Seguin 97
6. 1 Tax Expenditures in the Netherlands, Leo van den Ende Amir Haberham Kees den Boogert 131
7. 1 Tax Expenditures in the United States: Experience and Practice, Emil Sunley 155
8. 1 Establishing a Tax Expenditure Administrative System That Achieves a Sound Fiscal System in China, Yaobin Shi 173
9. 1 China's Current Tax Expenditure System: Issues and Policy Options, Guoqiang Ma 190
10. 1 Poland: Reforming Tax Expenditure Programs, Zhicheng Li Swift Carlos B. Cavalcanti 203
11. 1 Managing Tax Expenditures: Policy Options, Hana Polackova Brixi 227
1 Index
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