Tax Expenditures in OECD Countries

Nonfiction, Social & Cultural Studies, Political Science, Government
Cover of the book Tax Expenditures in OECD Countries by Collective, OECD
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Collective ISBN: 9789264076907
Publisher: OECD Publication: January 5, 2010
Imprint: OECD Language: English
Author: Collective
ISBN: 9789264076907
Publisher: OECD
Publication: January 5, 2010
Imprint: OECD
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from OECD

Cover of the book OECD Reviews of Labour Market and Social Policies: Israel by Collective
Cover of the book Stability and Buffering Capacity of the Geosphere for Long-term Isolation of Radioactive Waste by Collective
Cover of the book Internet Access for Development by Collective
Cover of the book West African Perspectives by Collective
Cover of the book OECD Economic Surveys: Italy 2017 by Collective
Cover of the book TALIS 2008 Technical Report by Collective
Cover of the book Australian Services Trade in the Global Economy by Collective
Cover of the book OECD Economic Surveys: Colombia 2017 by Collective
Cover of the book Taxation and Skills by Collective
Cover of the book Fisheries by Collective
Cover of the book Comment les immigrés contribuent à l'économie des pays en développement by Collective
Cover of the book Greening Household Behaviour by Collective
Cover of the book OECD Economic Outlook, Volume 2017 Issue 1 by Collective
Cover of the book Pharmacogenetics: Opportunities and Challenges for Health Innovation by Collective
Cover of the book Educational Opportunity for All by Collective
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy