Estimate of Federal Tax Expenditures for Fiscal Years 2009-2013

Estimate of Federal Tax Expenditures for Fiscal Years 2009-2013 PDF Author:
Publisher: Government Printing Office
ISBN:
Category :
Languages : en
Pages : 62

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Estimate of Federal Tax Expenditures for Fiscal Years 2009-2013

Estimate of Federal Tax Expenditures for Fiscal Years 2009-2013 PDF Author:
Publisher: Government Printing Office
ISBN:
Category :
Languages : en
Pages : 62

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Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

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Estimates of Federal Tax Expenditures, Committee on Ways and Means

Estimates of Federal Tax Expenditures, Committee on Ways and Means PDF Author:
Publisher:
ISBN:
Category : Tax expenditures
Languages : en
Pages : 60

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Tax Expenditures for Health Care

Tax Expenditures for Health Care PDF Author: C. Eugene Steuerle
Publisher:
ISBN:
Category : Health insurance
Languages : en
Pages : 50

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Tax Expenditure Reporting and Its Use in Fiscal Management

Tax Expenditure Reporting and Its Use in Fiscal Management PDF Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498303218
Category : Business & Economics
Languages : en
Pages : 19

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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.

Production Credit Associations

Production Credit Associations PDF Author:
Publisher:
ISBN:
Category : Agricultural cooperative credit associations
Languages : en
Pages : 24

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Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

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Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal

Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal PDF Author:
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 652

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Options to Improve Tax Compliance and Reform Tax Expenditures

Options to Improve Tax Compliance and Reform Tax Expenditures PDF Author: United States. Congress. Joint Committee on Taxation
Publisher: Joint Committee on Taxation
ISBN:
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.

Tax Expenditures and Environmental Policy

Tax Expenditures and Environmental Policy PDF Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
ISBN: 178811390X
Category : Law
Languages : en
Pages : 293

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Book Description
This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.