03086nam 22006732 450 991046536980332120151005020621.01-107-23437-91-107-30125-41-107-30633-70-511-91014-21-107-31408-91-107-30547-01-107-30853-41-299-25716-X(CKB)2560000000098587(EBL)1113047(OCoLC)828302532(SSID)ssj0000821336(PQKBManifestationID)11510319(PQKBTitleCode)TC0000821336(PQKBWorkID)10872066(PQKB)11545622(UkCbUP)CR9780511910142(MiAaPQ)EBC1113047(Au-PeEL)EBL1113047(CaPaEBR)ebr10659330(CaONFJC)MIL456966(EXLCZ)99256000000009858720100812d2013|||| uy| 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierTax expenditure management a critical assessment /Mark Burton and Kerrie Sadiq[electronic resource]Cambridge :Cambridge University Press,2013.1 online resource (viii, 258 pages) digital, PDF file(s)Cambridge tax law seriesTitle from publisher's bibliographic system (viewed on 05 Oct 2015).1-107-00736-4 1-107-31188-8 Includes bibliographical references and index.The tax expenditures concept -- Reporting on tax expenditures -- The practical significance of tax expenditures -- The politics of tax expenditure management -- Managing tax expenditure controversies.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.Cambridge tax law series.Tax expendituresTax expendituresLaw and legislationTax expenditures.Tax expendituresLaw and legislation.352.4/4Burton Mark1046421Sadiq KerrieUkCbUPUkCbUPBOOK9910465369803321Tax expenditure management2473289UNINA