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Record Nr. |
UNISALENTO991001496199707536 |
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Autore |
Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
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Titolo |
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Tax expenditures : recent experiences / Organisation for Economic Co-operation and Development, Committee on Fiscal Affairs |
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Pubbl/distr/stampa |
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Paris : Organisation for Economic Co-operation and Development, 1996 |
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ISBN |
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Descrizione fisica |
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118 p. : ill., tables ; 27 cm. |
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Disciplina |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Also published in French as: Dépenses fiscales : expériences récentes. |
Updates the 1984 report, "Tax expenditures : a review of the issues and country practices." |
This publication reviews tax expenditures reporting in 14 OECD countries. It describes methods, definitions, and presentation, and provides summary tables of the results. |
Includes bibliography: pp. 117-118. |
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