Tax expenditures jako ukryta forma wydatków publicznych
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References listed on IDEAS
- Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
- Blank, Rebecca M., 2002. "Can equity and efficiency complement each other?," Labour Economics, Elsevier, vol. 9(4), pages 451-468, September.
- Saez, Emmanuel, 2004. "The optimal treatment of tax expenditures," Journal of Public Economics, Elsevier, vol. 88(12), pages 2657-2684, December.
- Dirk-Jan Kraan, 2006. "Off-budget and Tax Expenditures," OECD Journal on Budgeting, OECD Publishing, vol. 4(1), pages 121-142.
- 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.
More about this item
Keywordspreferencje podatkowe; tax expenditures; ulgi; zwolnienia podatkowe;
- E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- H5 - Public Economics - - National Government Expenditures and Related Policies
- H6 - Public Economics - - National Budget, Deficit, and Debt
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