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Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

Book Description

Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

Book Description

Tax Expenditures for Health Care

Tax Expenditures for Health Care PDF Author: C. Eugene Steuerle
Publisher:
ISBN:
Category : Health insurance
Languages : en
Pages : 50

Book Description

Income Averaging

Income Averaging PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income averaging
Languages : en
Pages : 8

Book Description

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Budget options

Budget options PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 380

Book Description

Tax Expenditure Reporting and Its Use in Fiscal Management

Tax Expenditure Reporting and Its Use in Fiscal Management PDF Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498303218
Category : Business & Economics
Languages : en
Pages : 19

Book Description
This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform PDF Author: Maria Delgado Coelho
Publisher: International Monetary Fund
ISBN: 1513596624
Category : Business & Economics
Languages : en
Pages : 46

Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Production Credit Associations

Production Credit Associations PDF Author:
Publisher:
ISBN:
Category : Agricultural cooperative credit associations
Languages : en
Pages : 28

Book Description

A History of Taxation and Expenditure in the Western World

A History of Taxation and Expenditure in the Western World PDF Author: Carolyn Webber
Publisher: Simon & Schuster
ISBN:
Category : Business & Economics
Languages : en
Pages : 760

Book Description
In this comprehensive analysis of social systems of taxation and budgeting, the authors provide detailed examples from ancient Mesopotamia and Egypt, Greece and Rome, the Middle Ages in Europe, and modern times to show how governments through the ages have raised money and spent it. They examine the two essential activities of government--taxing and spending--against the background of the societies in which they were imbedded and the development of government's administrative capacities. They also argue that government mobilization of resources involves critical human concerns--waging war and providing for the welfare of the people. ISBN 0-671-54617-1: $24.95.

Tax Expenditure Management

Tax Expenditure Management PDF Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Category : Business & Economics
Languages : en
Pages : 267

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