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Tax expenditures in OECD countries.

Author: Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, ©2010.
Edition/Format:   Print book : Document : International government publication   Computer File : EnglishView all editions and formats
Summary:
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  Read more...
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Details

Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Book, Computer File, Internet Resource
All Authors / Contributors: Organisation for Economic Co-operation and Development.
ISBN: 9789264076891 9264076891 9789264076907 9264076905
OCLC Number: 502278991
Notes: Also available in French: Les dépenses fiscales dans les pays de l'OCDE.
Description: 1 online resource (240 pages) : illustrations
Contents: Foreword --
Introduction --
Policy background and practices --
The role of tax expenditures in the budget process --
Country profiles: Methods, institutions and data --
Conclusions --
Comparing tax expenditures in OECD countries --
Data sources.
Other Titles: Les dépenses fiscales dans les pays de l'OCDE.
More information:

Abstract:

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; 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.

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