Tax expenditure management [electronic resource] : a critical assessment / Mark Burton and Kerrie Sadiq.

Saved in:
Bibliographic Details
Published: Cambridge ; New York : Cambridge University Press, 2013.
Online Access:
Main Author:
Burton, Mark
Other Authors:
Sadiq, Kerrie
Series:Cambridge tax law series
Subjects:
Tax expenditures.
Tax expenditures > Law and legislation.
Format: Electronic eBook
Tax expenditure management a critical assessment /
Table of Contents:
  • 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.

Similar Items