Taxing and Spending e-bog
223,05 DKK
(inkl. moms 278,81 DKK)
Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditure...
E-bog
223,05 DKK
Forlag
University of Toronto Press
Udgivet
15 december 1994
Længde
200 sider
Genrer
Political economy
Sprog
English
Format
pdf
Beskyttelse
LCP
ISBN
9781487575274
Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues.