LEADER 03086nam 22006732 450 001 9910792074703321 005 20151005020621.0 010 $a1-107-23437-9 010 $a1-107-30125-4 010 $a1-107-30633-7 010 $a0-511-91014-2 010 $a1-107-31408-9 010 $a1-107-30547-0 010 $a1-107-30853-4 010 $a1-299-25716-X 035 $a(CKB)2560000000098587 035 $a(EBL)1113047 035 $a(OCoLC)828302532 035 $a(SSID)ssj0000821336 035 $a(PQKBManifestationID)11510319 035 $a(PQKBTitleCode)TC0000821336 035 $a(PQKBWorkID)10872066 035 $a(PQKB)11545622 035 $a(UkCbUP)CR9780511910142 035 $a(Au-PeEL)EBL1113047 035 $a(CaPaEBR)ebr10659330 035 $a(CaONFJC)MIL456966 035 $a(MiAaPQ)EBC1113047 035 $a(EXLCZ)992560000000098587 100 $a20100812d2013|||| uy| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTax expenditure management $ea critical assessment /$fMark Burton and Kerrie Sadiq$b[electronic resource] 210 1$aCambridge :$cCambridge University Press,$d2013. 215 $a1 online resource (viii, 258 pages) $cdigital, PDF file(s) 225 1 $aCambridge tax law series 300 $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015). 311 $a1-107-00736-4 311 $a1-107-31188-8 320 $aIncludes bibliographical references and index. 327 $aThe tax expenditures concept -- Reporting on tax expenditures -- The practical significance of tax expenditures -- The politics of tax expenditure management -- Managing tax expenditure controversies. 330 $aA tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management. 410 0$aCambridge tax law series. 606 $aTax expenditures 606 $aTax expenditures$xLaw and legislation 615 0$aTax expenditures. 615 0$aTax expenditures$xLaw and legislation. 676 $a352.4/4 700 $aBurton$b Mark$01530594 702 $aSadiq$b Kerrie 801 0$bUkCbUP 801 1$bUkCbUP 906 $aBOOK 912 $a9910792074703321 996 $aTax expenditure management$93775751 997 $aUNINA