Preview: Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies

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Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies

Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent fiscal policy. In adopting a market economy, developing countries commonly use tax expenditures as major fiscal poli...

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Bibliographic Details
Main Authors:	Polackova Brixi, Hana, Valenduc, Christian M.A., Swift, Zhicheng Li
Language:	English en_US
Published:	Washington, DC: World Bank 2013
Subjects:	TAX EXPENDITURES TAX SYSTEMS GOVERNMENT SPENDING LIABILITIES METHODOLOGICAL ISSUES EVALUATION ACTIVITIES CASH BUDGETS ACCRUAL ACCOUNTING TAX POLICIES BENCHMARK ASSESSMENT REVENUE ESTIMATING ECONOMIC COSTS PERSONAL INCOME TAXES BUDGET ADMINISTRATION TAXES & TAXATION REFORM PROCESS ACCOUNT ACCOUNTING ACCOUNTING PRACTICES ADMINISTRATIVE SYSTEM ALLOCATIVE EFFICIENCY BUDGET PROCESS BUDGET SYSTEMS BUDGETARY EXPENDITURES BUDGETARY PROCESS BUDGETING CAPITAL GAINS CASH BENEFITS CORPORATE INCOME TAX COST COST ESTIMATES COSTBENEFIT COSTBENEFIT ANALYSIS DEBT DECISION- MAKING DEPRECIATION DEVELOPED COUNTRIES ECONOMIC EFFECTS ECONOMIC GROWTH EFFICIENCY EMPIRICAL INFORMATION EMPLOYMENT EQUILIBRIUM EXPENDITURE ANALYSIS EXPENDITURES FINANCIAL ASSISTANCE FINANCIAL SUPPORT FISCAL FISCAL COSTS FISCAL MANAGEMENT FISCAL POLICIES FISCAL POLICY FISCAL TRANSPARENCY FOREIGN INVESTMENT GOOD PRACTICES GOVERNMENT AGENCIES GOVERNMENT DECISION GOVERNMENT OFFICIALS GOVERNMENT POLICIES GOVERNMENT POLICY GROSS DOMESTIC PRODUCT HOUSING INCOME INSURANCE LABOR MARKET LEGAL REQUIREMENTS LEGISLATURE LEVELS OF GOVERNMENT LICENSES MINISTRY OF FINANCE NATIONAL ACCOUNTS NATIONAL INCOME POLICY INSTRUMENTS PRESENT VALUE PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROVISIONS PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC SPENDING REPORTING REPORTING SYSTEMS RESOURCE ALLOCATION SAVINGS SIZE OF GOVERNMENT SOCIAL EXPENDITURE SOCIAL PROGRAMS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL TRANSFERS SUBSTITUTES TAX TAX ADMINISTRATION TAX BURDEN TAX BURDENS TAX CREDITS TAX EXEMPTIONS TAX INCENTIVES TAX LAWS TAX POLICY TAX RATE TAX RATES TAX REFORMS TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TRANSPARENCY TREASURY UNEMPLOYMENT
Online Access:	http://documents.worldbank.org/curated/en/2003/11/2854177/tax-expenditures-shedding-light-government-spending-through-tax-system-lessons-developed-transition-economies http://hdl.handle.net/10986/15067