| Description |
1 online resource (258 pages) |
| Series |
Cambridge Tax Law Series |
|
Cambridge tax law series.
|
| Contents |
Cover; Tax Expenditure Management; Series; Title; Copyright; Contents; Acknowledgements; 1 Introduction; 1.1 The subject of this book; 1.2 What are tax expenditures?; 1.3 Why single out tax expenditures?; 1.4 Explaining the focus upon tax expenditures -- the significance of tax expenditures; 1.4.1 The pragmatic politics of tax expenditures in contemporary democracies; 1.4.2 Economic significance; 1.4.3 Public administration; 1.4.4 The uneasy case for examining tax expenditures in isolation; 1.5 What else is controversial about tax expenditures?; 1.5.1 The tax expenditure benchmark |
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1.5.2 Tax expenditure measurement1.6 The irresolvable nature of these tax expenditure controversies; 1.7 Tax expenditure controversies and liberal-democratic political theory; 1.8 The thesis of the book; 1.9 Outline of the book; 2 The tax expenditures concept; 2.1 Introduction; 2.2 The concept of tax expenditures; 2.2.1 The phrase 'tax expenditures'; 2.2.2 The original intent of the 'tax expenditure' concept; 2.2.3 Negative tax expenditures; 2.2.4 A useful starting point; 2.3 The purpose of categorisation; 2.3.1 Framing the question of what is a tax expenditure |
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2.3.2 The elusive underlying concept2.3.3 'Good' tax criteria; 2.4 The function of identifying tax expenditures; 2.4.1 Reporting on tax expenditures; 2.4.2 Accountability and transparency; 2.4.3 International aspects of tax expenditures; 2.5 The identification of tax expenditures; 2.5.1 The history of the generally adopted 'normative tax base'; 2.5.2 Forty years of criticism of the 'normative tax base'; 2.5.3 Identifying the benchmark; 2.6 The measurement of tax expenditures; 2.7 Contemporary expansions of the traditional concept of tax expenditures; 2.8 Conclusion |
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3 Reporting on tax expenditures3.1 Introduction; 3.2 International aspects of tax expenditures; 3.2.1 International reports; 3.2.1.1 The OECD; 3.2.1.2 The World Bank; 3.2.1.3 The IMF; 3.2.2 What does this all mean?; 3.3 The impact on reporting of the purpose and function of recognising tax expenditures; 3.3.1 The growth and maturity of tax expenditure reporting; 3.3.2 The regulatory status of tax expenditure reporting; 3.3.3 Resource and data constraints; 3.4 Tax expenditures so defined; 3.5 The benchmark tax law; 3.5.1 The conceptual benchmark approach; 3.5.1.1 Country examples |
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3.5.2 The reference benchmark approach3.5.2.1 Country examples; 3.5.3 The substitution benchmark approach; 3.5.3.1 Country examples; 3.6 Identification of all types of tax expenditures; 3.6.1 The limiting nature of the tax expenditures definition; 3.6.2 Resource and data constraints; 3.7 Measurement of tax expenditures; 3.7.1 The revenue foregone approach; 3.7.2 The revenue gain approach; 3.7.3 The outlay equivalence approach; 3.8 Structure and information contained in tax expenditures reports; 3.8.1 The overall structure; 3.8.2 Information on each tax expenditure; 3.9 Conclusion |
| Summary |
Locates tax expenditure management within the broader discourse of liberal democratic political theory |
| Notes |
4 The practical significance of tax expenditures |
| Bibliography |
Includes bibliographical references and index |
| Notes |
English |
|
Print version record |
| Subject |
Tax expenditures -- Law and legislation.
|
|
Tax expenditures.
|
|
MEDICAL -- Public Health.
|
|
Tax expenditures
|
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Tax expenditures -- Law and legislation
|
| Form |
Electronic book
|
| Author |
Sadiq, Kerrie, author.
|
| LC no. |
2012029786 |
| ISBN |
9781107308534 |
|
1107308534 |
|
9781107314085 |
|
1107314089 |
|
9780511910142 |
|
0511910142 |
|
9781107007369 |
|
1107007364 |
|
129925716X |
|
9781299257160 |
|
1107234379 |
|
9781107234376 |
|
1107301254 |
|
9781107301252 |
|
1107306337 |
|
9781107306332 |
|
1107305470 |
|
9781107305472 |
|
