Tax Expenditures In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Size: 45.87 MB
Format: PDF, ePub, Mobi
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Tax Expenditures In Oecd Countries from the Author: OECD. 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. It highlights key trends and successful practices.

Tax Expenditure Management

Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Size: 42.50 MB
Format: PDF, ePub
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Tax Expenditure Management from the Author: Mark Burton. Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Inventory Of Estimated Budgetary Support And Tax Expenditures For Fossil Fuels 2013

Author: OECD
Publisher: OECD Publishing
ISBN: 9264187618
Size: 57.34 MB
Format: PDF, Docs
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Inventory Of Estimated Budgetary Support And Tax Expenditures For Fossil Fuels 2013 from the Author: OECD. This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place.

Oecd Tax Policy Studies Choosing A Broad Base Low Rate Approach To Taxation

Author: OECD
Publisher: OECD Publishing
ISBN: 9264091327
Size: 22.85 MB
Format: PDF, Kindle
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Oecd Tax Policy Studies Choosing A Broad Base Low Rate Approach To Taxation from the Author: OECD. This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

Tax Expenditures Shedding Light On Government Spending Through The Tax System

Author: Hana Polackova Brixi
Publisher: World Bank Publications
ISBN: 9780821356012
Size: 26.81 MB
Format: PDF
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Tax Expenditures Shedding Light On Government Spending Through The Tax System from the Author: Hana Polackova Brixi. Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system.

Reforming Tax Expenditures In Italy What Why And How

Author: Justin Tyson
Publisher: International Monetary Fund
ISBN: 1484372336
Size: 49.68 MB
Format: PDF, ePub, Docs
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Reforming Tax Expenditures In Italy What Why And How from the Author: Justin Tyson. The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.

Policy Framework For Investment 2015 Edition

Author: OECD
Publisher: OECD Publishing
ISBN: 9264208666
Size: 43.86 MB
Format: PDF, ePub, Docs
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Policy Framework For Investment 2015 Edition from the Author: OECD. The objective of the Policy Framework for Investment (PFI) is to mobilise private investment that supports steady economic growth and sustainable development, contributing to the economic and social well-being of people around the world.

Tax Incentives For The Creative Industries

Author: Sigrid Hemels
Publisher: Springer
ISBN: 9812878327
Size: 14.21 MB
Format: PDF
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Tax Incentives For The Creative Industries from the Author: Sigrid Hemels. This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.