Loại tài liệu: Sách
Tax expenditures in OECD countries. - Paris: OECD , 2010. - 240 p. : ill. ; 23 cm.- - Also available in French: Les dépenses fiscales dans les pays de l’OCDE. .
Thông tin tài liệu |
Giá tiền |
60.00 |
Mã ngôn ngữ |
eng |
Chỉ số phân loại DDC |
336.2/ TAX |
Nhan đề tài liệu |
Tax expenditures in OECD countries |
Xuất bản, phát hành |
Paris: OECD , 2010 |
Mô tả vật lý |
240 p. : ill. ; 23 cm. |
Phụ chú chung |
Also available in French: Les dépenses fiscales dans les pays de l’OCDE. |
Tóm tắt / chú giải |
In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population aging and adverse cyclical developments, there is a pressing need to avoid inefficient government programs, some of which may utilize tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.--Publisher’s description. |
Chủ đề |
Tax expenditures |
Ký hiệu kho |
CK |
Ký hiệu kho |
Chuyên Khảo. CK.0000055134 |
Kho | Số ĐKCB | Trạng Thái |
Chuyên Khảo | CK.0000055134 |
Trong kho sẵn sàng cho mượn
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