Tax Expenditure Management : A Critical Assessment
Burton, Mark & Sadiq, Kerrie (2013) Tax Expenditure Management : A Critical Assessment. Cambridge Tax Law Series. Cambridge University Press, New York.
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significant of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critical assesses the controversial aspects of tax expenditure and tax expenditure management.
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|Additional Information:||This book is available as an Adobe eBook Reader (ISBN-13; 9781107302341)|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Deposited On:||06 May 2013 22:13|
|Last Modified:||16 Jan 2014 21:05|
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