Tax Expenditure Management - A Critical Assessment (Hardcover, New)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Cambridge Tax Law Series
Release date:	February 2013
First published:	February 2013
Authors:	Mark Burton • Kerrie Sadiq
Dimensions:	235 x 156 x 18mm (L x W x T)
Format:	Hardcover
Pages:	266
Edition:	New
ISBN-13:	978-1-107-00736-9
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Promotions
LSN:	1-107-00736-4
Barcode:	9781107007369

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