1.

Record Nr.

UNISALENTO991001496199707536

Autore

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Titolo

Tax expenditures : recent experiences / Organisation for Economic Co-operation and Development, Committee on Fiscal Affairs

Pubbl/distr/stampa

Paris : Organisation for Economic Co-operation and Development, 1996

ISBN

9264148795

Descrizione fisica

118 p. : ill., tables ; 27 cm.

Disciplina

343

Soggetti

Tassazione

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

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.