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|a 9781107308534 (electronic bk.)
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|a 1107308534 (electronic bk.)
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|2 23
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|3 Bib#:
|a 2122474
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| 100 |
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|a Burton, Mark.
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| 245 |
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|a Tax expenditure management
|h [electronic resource] :
|b a critical assessment /
|c Mark Burton and Kerrie Sadiq.
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| 260 |
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|a Cambridge ;
|a New York :
|b Cambridge University Press,
|c 2013.
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| 300 |
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|a 1 online resource (viii, 258 p.)
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| 490 |
1 |
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|a Cambridge tax law series
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| 504 |
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|a Includes bibliographical references (p. 232-248) and index.
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|a Machine generated contents note: 1. Introduction -- 1.1. The subject of this book -- 1.2. What are tax expenditures? -- 1.3. Why single out tax expenditures? -- 1.4. Explaining the focus upon tax expenditures -- the significance of tax expenditures -- 1.5. What else is controversial about tax expenditures? -- 1.6. The irresolvable nature of these tax expenditure controversies -- 1.7. Tax expenditure controversies and liberal-democratic political theory -- 1.8. The thesis of the book -- 1.9. Outline of the book -- 2. The tax expenditures concept -- 2.1. Introduction -- 2.2. The concept of tax expenditures -- 2.3. The purpose of categorisation -- 2.4. The function of identifying tax expenditures -- 2.5. The identification of tax expenditures -- 2.6. The measurement of tax expenditures -- 2.7. Contemporary expansions of the traditional concept of tax expenditures -- 2.8. Conclusion -- 3. Reporting on tax expenditures -- 3.1. Introduction -- 3.2. International aspects of tax expenditures -- 3.3. The impact on reporting of the purpose and function of recognising tax expenditures -- 3.4. Tax expenditures so defined -- 3.5. The benchmark tax law -- 3.6. Identification of all types of tax expenditures -- 3.7. Measurement of tax expenditures -- 3.8. Structure and information contained in tax expenditures reports -- 3.9. Conclusion -- 4. The practical significance of tax expenditures -- 4.1. Introduction -- 4.2. Where to start? Holism, atomism and tax expenditure management -- 4.3. The economic significance of tax expenditures -- 4.4. Public administration -- 4.5. Legal significance -- 4.6. Administration of taxation law -- 4.7. The legitimacy of government -- 4.8. Tax expenditures -- the weak link in the fiscal chain? -- 5. The politics of tax expenditure management -- 5.1. Introduction -- 5.2. The connection between moral objectivity and the politics of tax expenditure management -- 5.3. Deontological norms and their relevance to tax expenditure management -- 5.4. Democracy as political procedure -- accountability and transparency -- 5.5. Ontological accounts of tax expenditure management -- 5.6. Deliberative concepts of accountability -- 6. Managing tax expenditure controversies -- 6.1. Introduction -- epistemic and political tensions -- 6.2. What is to be done? -- 6.3. Towards a democratic tax expenditure management framework -- 6.4. Into the political future.
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|a A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.
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| 650 |
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|a Tax expenditures.
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| 650 |
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|a Tax expenditures
|x Law and legislation.
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| 700 |
1 |
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|a Sadiq, Kerrie.
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| 776 |
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|c Original
|z 9781107007369
|z 1107007364
|w (DLC) 2012029786
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| 830 |
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0 |
|a Cambridge tax law series
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| 856 |
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|u http://canterbury.eblib.com.au/patron/FullRecord.aspx?p=1113047
|y Connect to electronic resource
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|b DO NOT SET
|c Automatic
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|a 2015-08-20
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|a Created by mayo, 20/08/2015. Updated by mayo, 31/08/2015.
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