The Expenditure Tax: Concept, Administration, and Possible Applications PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Expenditure Tax: Concept, Administration, and Possible Applications PDF full book. Access full book title The Expenditure Tax: Concept, Administration, and Possible Applications by United States. Advisory Commission on Intergovernmental Relations. Download full books in PDF and EPUB format.
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Spendings tax
Languages : en
Pages : 72
Get Book Here
Book Description
A collection of twelve folk and fairy tales from Ireland, including "The Magic Apples," "The Swan Bride," and "Paddy the Piper."
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Spendings tax
Languages : en
Pages : 72
Get Book Here
Book Description
A collection of twelve folk and fairy tales from Ireland, including "The Magic Apples," "The Swan Bride," and "Paddy the Piper."
Author: Nicholas Kaldor
Publisher: Routledge
ISBN: 1317833481
Category : Business & Economics
Languages : en
Pages : 255
Get Book Here
Book Description
'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph. 'One of the most stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following: * Income, Expenditure and Taxable Capacity * The Concept of Income in Economic Theory * Taxation and Savings * Taxation and risk-bearing * Taxation and the Incentive to Work * Company Taxation * Taxation and Economic Progress Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Get Book Here
Book Description
Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Category : Business & Economics
Languages : en
Pages : 267
Get Book Here
Book Description
Locates tax expenditure management within the broader discourse of liberal democratic political theory.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498303218
Category : Business & Economics
Languages : en
Pages : 19
Get Book Here
Book Description
This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
Get Book Here
Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Get Book Here
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Spendings tax
Languages : en
Pages : 80
Get Book Here
Book Description
A collection of twelve folk and fairy tales from Ireland, including "The Magic Apples," "The Swan Bride," and "Paddy the Piper."
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Intergovernmental fiscal relations
Languages : en
Pages : 164
Get Book Here
Book Description
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Economic assistance, Domestic
Languages : en
Pages : 156
Get Book Here
Book Description
