Why Worry About Tax Expenditure?

Tax expenditures are concessions that fall outside tax norms or benchmarks. These norms include accounting conventions, the structure of tax rates, the deductibility of compulsory payments, provisions to facilitate tax administration, and norms rel...

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Bibliographic Details
Main Authors:	Swift, Zhicheng Li, Cavalcanti, Carlos B.
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOUNTING BUDGET PROCESS DEDUCTIONS ECONOMIC DEVELOPMENT ECONOMICS EFFECTIVE TAX RATES ENTITLEMENTS EXPENDITURES FEDERAL GOVERNMENT FISCAL FISCAL TRANSPARENCY GOVERNMENT BUDGETS GOVERNMENT EXPENDITURES GOVERNMENT SPENDING INCOME INCOME TAX MINISTERS MINISTRY OF FINANCE POLICY RESEARCH PRESIDENCY PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PRODUCERS PROVISIONS PUBLIC EXPENDITURE SOCIAL DEVELOPMENT SOCIAL PROGRAMS TAX TAX ADMINISTRATION TAX BASE TAX BENEFITS TAX BRACKETS TAX DEDUCTION TAX EXPENDITURE TAX EXPENDITURES TAX LAWS TAX LIABILITIES TAX PAYMENTS TAX RATE TAX RATES TAX REGIME TAX RETURNS TAX REVENUE TAX REVENUES TAX SYSTEM TAXABLE INCOME TAXATION TAXPAYERS TAX EXPENDITURES BENCHMARKS FISCAL POLICIES POLICYMAKERS TAX EXEMPTIONS ALLOWANCES CREDITS DEFERRALS CHARITABLE CONTRIBUTIONS UNSKILLED WORKERS
Online Access:	http://documents.worldbank.org/curated/en/2003/01/2518855/worry-tax-expenditure http://hdl.handle.net/10986/11327

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http://documents.worldbank.org/curated/en/2003/01/2518855/worry-tax-expenditure
http://hdl.handle.net/10986/11327

Why Worry About Tax Expenditure?

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