Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice
AbstractThis book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax benefits and exempts, carries out their quantitative evaluation, drafts policy proposals regarding implementation of budgetary tax expenditure concept in Russia.
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Bibliographic InfoArticle provided by Gaidar Institute for Economic Policy in its journal Research Paper Series.
Volume (Year): (2010)
Issue (Month): 146P ()
Tax Expenditure; Tax; fiscal policy;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
- H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
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