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Tax Expenditures in OECD Countries PDF

244 Pages·2010·4.962 MB·English
by  OECD
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by OECD| 2010| 244 pages| 4.962| English

About Tax Expenditures in OECD Countries

In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include tax expenditures provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.Table of Content : I: A LOOK AT TAX EXPENDITURESChapter 1.IntroductionWhat are tax expenditures?-What are the different types of tax expenditures? How are tax expenditures measured?-Trends in tax expenditures-Defining tax expenditures-Tax expenditure controversyChapter 2.Policy background and practices-Policy background -Tax expenditures and policy-making practicesChapter 3.The role of tax expenditures in the budget process-Types of budget rules Chapter 4. Country profiles: Methods, institutions and dataNotes on cross-country data comparisons-Tax expenditures in Canada-Tax expenditures in France-Tax expenditures in Germany-Tax expenditures in Japan -Tax expenditures in Korea -Tax expenditures in the Netherlands-Tax expenditures in Spain-Tax expenditures in Sweden -Tax expenditures in the United Kingdom-Tax expenditures in the United States Chapter 5Conclusions-Definition and measurement -Reporting -Policy making-Policy reviewMake work pay tax expenditures-Number of tax expenditures -Amount of tax expenditures

Detailed Information

Author:OECD
Publication Year:2010
ISBN:9789264076907
Pages:244
Language:English
File Size:4.962
Format:PDF
Price:FREE
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