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Tax Expenditures: State of the Art (Student Edition)

***Student Edition** **You must be a full-time student to purchase this edition** Over the last 40 years, tax expenditure analysis has reshaped the way policy makers and practitioners around the world think about the design of tax systems. This volume presents recent research on tax expenditures and their role in the fiscal and public policy systems of OECD countries. Contributors from Canada, the United States, Australia, and England offer new data and interdisciplinary perspectives on the definition, distributional effects, and politics of tax expenditures, and the use of tax expenditures to advance policy agendas relating to the environment, housing, health and fitness, and retirement savings. The book will be of interest to lawyers, economists, political scientists, and others who want to understand how tax expenditures work around the world today.

Auteur: Lisa Philipps, Neil Brooks, and Jinyan Li (eds.)
Date de publication: 2011-03-01
Éditeur: Canadian Tax Foundation
Format: Softcover
Édition: 1st
Pages: 380
ISBN: 978-0-88808-246-6

Prix: 30,00 $


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2019-01-17 16:29:17