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Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice


  • Tatiana Malinina

    (Gaidar Institute for Economic Policy)


This 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.

Suggested Citation

  • Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
  • Handle: RePEc:gai:rpaper:54

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    File Function: Revised version, 2012
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    References listed on IDEAS

    1. Rosanne Altshuler & Robert D. Dietz, 2008. "Tax Expenditure Estimation and Reporting: A Critical Review," NBER Working Papers 14263, National Bureau of Economic Research, Inc.
    2. Toder, Eric J., 2000. "Tax Cuts or Spending--Does It Make a Difference?," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 361-372, September.
    3. Oecd, 2002. "OECD Best Practices for Budget Transparency," OECD Journal on Budgeting, OECD Publishing, vol. 1(3), pages 7-14.
    4. Campos, Ed & Pradhan, Sanjay, 1996. "Budgetary institutions and expenditure outcomes : binding governments to fiscal performance," Policy Research Working Paper Series 1646, The World Bank.
    5. Martinez-Garcia, Esther, 1996. "Do Regressive Tax Expenditures Always Reduce Progressivity and Redistributive Capacity of the Personal Income Tax? An Analysis of Tax Credits," Public Finance = Finances publiques, , vol. 51(2), pages 226-241.
    6. Aled ab Iorwerth & John Whalley, 2002. "Efficiency considerations and the exemption of food from sales and value added taxes," Canadian Journal of Economics, Canadian Economics Association, vol. 35(1), pages 166-182, February.
    7. Richard Herd & Chiara Bronchi, 2001. "Increasing Efficiency and Reducing Complexity in the Tax System in the United States," OECD Economics Department Working Papers 313, OECD Publishing.
    8. Moore McDowell, 1984. "The commission on taxation first report : the expenditure tax, tax expenditures and saving," Working Papers 198409, School of Economics, University College Dublin.
    9. Paul A. Gompers & Josh Lerner, 1999. "What Drives Venture Capital Fundraising?," NBER Working Papers 6906, National Bureau of Economic Research, Inc.
    10. Lee, Kangoh, 1998. "Tax Evasion, Monopoly, and Nonneutral Profit Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 333-338, June.
    11. Cavalcanti, Carlos B. & Zhicheng Li, 2000. "Reforming tax expenditure programs in Poland," Policy Research Working Paper Series 2465, The World Bank.
    12. Salvatore Barbaro & Jens S├╝dekum, 2004. "Reforming a complicated income tax system: The political economics perspective," Departmental Discussion Papers 120, University of Goettingen, Department of Economics.
    13. James M. Poterba, 1989. "Venture Capital and Capital Gains Taxation," NBER Chapters, in: Tax Policy and the Economy, Volume 3, pages 47-68, National Bureau of Economic Research, Inc.
    14. Boadway, Robin*Shah, Anwar, 1992. "How tax incentives affect decisions to invest in developing countries," Policy Research Working Paper Series 1011, The World Bank.
    15. R. Glenn Hubbard & William M. Gentry, 2000. "Tax Policy and Entrepreneurial Entry," American Economic Review, American Economic Association, vol. 90(2), pages 283-287, May.
    16. Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation: Challenges And Reforms," Departmental Working Papers 200804, Rutgers University, Department of Economics.
    17. Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, 2004. "Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies," World Bank Publications, The World Bank, number 15067.
    18. Burman, Leonard E., 2003. "Is the Tax Expenditure Concept Still Relevant?," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 613-627, September.
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    Cited by:

    1. Slastnikov, A., 2014. "Investing a Risky Projects under the Government Guarantees on Loans," Journal of the New Economic Association, New Economic Association, vol. 24(4), pages 12-37.
    2. Arkin,V. & Slastnikov, A., 2017. "Optimization of Concession Payments in Stochastic Model of Public-Private Partnership," Journal of the New Economic Association, New Economic Association, vol. 36(4), pages 31-47.

    More about this item


    Tax Expenditure; Tax; fiscal policy;

    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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