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Tax Expenditure Management

Author

Listed:
  • Burton,Mark
  • Sadiq,Kerrie

Abstract

A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Suggested Citation

  • Burton,Mark & Sadiq,Kerrie, 2013. "Tax Expenditure Management," Cambridge Books, Cambridge University Press, number 9781107007369.
    • Handle: RePEc:cup:cbooks:9781107007369
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    Cited by:

    1. Hybka Małgorzata Magdalena, 2018. "Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 54(2), pages 110-121, June.
    2. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
    3. Pawel Galinski, 2014. "Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 56-70, October.
    4. -, 2019. "Fiscal Panorama of Latin America and the Caribbean 2019: Tax policies for resource mobilization in the framework of the 2030 Agenda for Sustainable Development," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 44517 edited by Eclac.

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