Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice
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References listed on IDEAS
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- 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.
More about this item
KeywordsTax Expenditure; Tax; fiscal policy;
- 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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