Tax Expenditure Management: A Critical Assessment

by Mark Burton and Kerrie Sadiq

Book Overview

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...

• Format: Hardcover
• Language: English
• ISBN: 1107007364
• ISBN13: 9781107007369
• Release Date: April 2013
• Publisher: Cambridge University Press
• Length: 266 Pages
• Weight: 1.15 lbs.
• Dimensions: 0.9" x 6.1" x 9.1"