Tax Policy Forum : Review of Tax Expenditures, Budget 2016

In the 2016 budget the Department of Finance announced that it intended to review a number of tax expenditures with the objective of identifying and eliminating poorly targeted or inefficient tax measures. In this article, the authors discuss the concept and theory of tax expenditures and then debate the merits of some of the more significant tax expenditures with the objective of identifying those that might be considered poorly targeted or inefficient

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Year of publication:	2019
Authors:	Chapman, Larry
Other Persons:	McKenzie, Kenneth J. (contributor) ; Porter, Shawn (contributor) ; Tedds, Lindsay M. (contributor)
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive \| Steuerpolitik \| Tax policy \| Öffentlicher Haushalt \| Public budget

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Extent:	1 Online-Ressource (26 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Larry Chapman, Ken McKenzie, Shawn Porter, and Lindsay Tedds. “Tax Policy Forum: Review of Tax Expenditures, Budget 2016.” Canadian Tax Foundation, 2016 Conference Report 4, 1-25 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 28, 2017 erstellt
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H50 - National Government Expenditures and Related Policies. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012859698