Hana Polackova Brixi Christian M. a. Valenduc Zhicheng L
Properly used tax expenditures can play an important role in implementing countries' economic and social policies. But they often go unnoticed because they take many forms of revenue forgone, from tax exemptions to tax credits. Without subjecting tax expenditures to the same scrutiny most countries apply to the spending sides of their budgets it is impossible to know the cost and efficiency of tax expenditures or whether they might be better allocated. 'Tax Expenditure Shedding Light on Government Spending Through the Tax System' discusses conceptual and methodological issues relating to tax...
Properly used tax expenditures can play an important role in implementing countries' economic and social policies. But they often go unnoticed because...
