Managing the Effects of Tax Expenditures on National Budgets

Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in...

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Bibliographic Details
Main Author:	Swift, Zhicheng Li
Format:	Policy Research Working Paper
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOUNTING BENCHMARK BENCHMARKS BUDGET BALANCE BUDGET DEFICIT BUDGET PROCESS BUDGETARY CONTROL CORPORATE INCOME TAX DEFICITS DEPOSIT ACCOUNTS DIRECT EXPENDITURE DIRECT EXPENDITURES ECONOMIC GROWTH EXPENDITURE MANAGEMENT EXPENDITURE POLICY EXPENDITURE PROGRAMS FEDERAL BUDGET FINANCIAL TRANSACTIONS FISCAL ACCOUNTABILITY FISCAL ACTIVITIES FISCAL BALANCE FISCAL COSTS FISCAL DEFICIT FISCAL POLICY FISCAL RESOURCES FISCAL SUSTAINABILITY FISCAL SYSTEM FISCAL TRANSPARENCY GDP GOVERNMENT EXPENDITURES GOVERNMENT SPENDING HOUSING INCOME INCOMES INFLATION LOCAL GOVERNMENTS MEDIUM-TERM EXPENDITURE FRAMEWORKS MIDDLE INCOME COUNTRIES NATIONAL BUDGETS PERSONAL INCOME TAX PROPERTY TAX PROVISIONS PUBLIC PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC FUNDS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR REGULATORY FRAMEWORK RESOURCE ALLOCATION RETAIL SALES TAX ROADS SOCIAL WELFARE TAX TAX ADMINISTRATION TAX BASE TAX BRACKET TAX CODE TAX CREDIT TAX EXEMPTION TAX EXEMPTIONS TAX EXPENDITURE PROGRAMS TAX EXPENDITURES TAX INCENTIVES TAX LAW TAX LAWS TAX LIABILITIES TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REVENUE TAX REVENUES TAX SIMPLIFICATION TAX STRUCTURE TAX STRUCTURES TAX SUBSIDIES TAX SYSTEM TAXPAYER TAXPAYERS TRANSFER PRICING TRANSITION ECONOMIES TREASURY WEALTH
Online Access:	http://documents.worldbank.org/curated/en/2006/05/6807139/managing-effects-tax-expenditures-national-budget-managing-effects-tax-expenditures-national-budgets http://hdl.handle.net/10986/8449

Internet

http://documents.worldbank.org/curated/en/2006/05/6807139/managing-effects-tax-expenditures-national-budget-managing-effects-tax-expenditures-national-budgets
http://hdl.handle.net/10986/8449

Managing the Effects of Tax Expenditures on National Budgets

Internet

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