A Basic Framework for Evaluating Value Added Tax Expenditures

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A Basic Framework for Evaluating Value Added Tax Expenditures

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dc.creator Hutton, Eric
dc.date 2010-10-20T14:34:21Z
dc.date 2010-10-20T14:34:21Z
dc.date 2010-06-30
dc.date 2013-12-29T09:09:59Z
dc.date.accessioned 2014-09-08T20:54:59Z
dc.date.available 2014-09-08T20:54:59Z
dc.date.issued 2014-09-08
dc.identifier http://www.iadb.org/en/publications/publication-detail,7101.html?id=4518
dc.identifier.uri http://saber-prueba.ucab.edu.ve:8080/xmlui/handle/123456789/15378
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.format 30
dc.format ACROBAT
dc.language en
dc.subject Setor Financeiro
dc.subject Financial Sector
dc.subject Sector financiero
dc.subject Política Fiscal
dc.subject Fiscal Policy
dc.subject Política fiscal
dc.subject Tax Expenditures
dc.title A Basic Framework for Evaluating Value Added Tax Expenditures
dc.type Discussion Papers & Presentations

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