Description

Book Synopsis
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 significance 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 critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Table of Contents
1. Introduction; 2. The tax expenditures concept; 3. Reporting on tax expenditures; 4. The practical significance of tax expenditures; 5. The politics of tax expenditure management; 6. Managing tax expenditure controversies.

Tax Expenditure Management A Critical Assessment Cambridge Tax Law Series

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    A Hardback by Mark Burton, Kerrie Sadiq

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      Book details

      Publisher Cambridge University Press
      Published 14 February 2013
      ISBN-13 9781107007369
      978-1107007369
      Also in:
      Law Taxation and duties law

      Description

      Book Synopsis
      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 significance 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 critically assesses the controversial aspects of tax expenditure and tax expenditure management.

      Table of Contents
      1. Introduction; 2. The tax expenditures concept; 3. Reporting on tax expenditures; 4. The practical significance of tax expenditures; 5. The politics of tax expenditure management; 6. Managing tax expenditure controversies.

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