A Basic Framework for Evaluating Value Added Tax Expenditures

DSpace/Manakin Repository

A Basic Framework for Evaluating Value Added Tax Expenditures

Show simple item record

dc.creator Hutton, Eric
dc.creator Hutton, Eric
dc.creator Hutton, Eric
dc.creator Hutton, Eric
dc.creator Hutton, Eric
dc.date 2010-06-30
dc.date.accessioned 2014-09-10T20:43:27Z
dc.date.available 2014-09-10T20:43:27Z
dc.date.issued 2014-09-10
dc.identifier http://hdl.handle.net/11319/719
dc.identifier.uri http://saber-prueba.ucab.edu.ve:8080/xmlui/handle/11319/719
dc.description The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit. As such, a tax expenditure can be rather generally considered to be any special provision in the tax system which allows for a reduction in the amount of tax which would otherwise be due. The key term in that definition is special provision; any reduction resulting from a normal provision would, then, not be considered a tax expenditure. The starting place for any evaluation of tax expenditures is to then determine which the normal provisions are and which the special provisions are for the tax system.
dc.language en
dc.subject Setor Financeiro
dc.subject Política Fiscal
dc.subject Financial Sector
dc.subject Fiscal Policy
dc.subject Sector financiero
dc.subject Política fiscal
dc.subject Financial Sector
dc.subject Fiscal Policy
dc.subject Financial Sector
dc.subject Fiscal Policy
dc.title A Basic Framework for Evaluating Value Added Tax Expenditures
dc.type Discussion Papers & Presentations

Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account