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Cambridge University Press Tax Expenditure Management: A Critical Assessment (Cambridge Tax Law Series)

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£106.59 £38.60 £53.43 £68.27 £83.10 £97.94 £112.77 10 June 2024 16 November 2024 24 April 2025 30 September 2025 09 March 2026

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Description

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.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
14 February 2013
Listed Since
04 August 2012

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