Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many …

This study assesses the redistributive impact of fiscal policy -- including expenditures and taxation -- in the Arab … fiscal programs, the largest reduction is due to public expenditures on the primary education system. Compared with similar …. The large gap between the government's expenditures and revenues helps explain the positive outcomes on poverty and …

assess the effects of government taxation and social spending on poverty and inequality in Moldova. The paper presents the …

This study analyzes the incidence of public revenues (tax collection) and expenditures (including direct and indirect …