A Basic Framework for Evaluating Value Added Tax Expenditures

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dc.creatorHutton, Eric
dc.date2010-10-20T14:34:21Z
dc.date2010-10-20T14:34:21Z
dc.date2010-06-30
dc.date2013-12-29T09:09:59Z
dc.date.accessioned2014-09-08T20:54:59Z
dc.date.accessioned2024-02-07T13:05:42Z
dc.date.available2014-09-08T20:54:59Z
dc.date.available2024-02-07T13:05:42Z
dc.date.issued2014-09-08
dc.descriptionThe 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.format30
dc.formatACROBAT
dc.identifierhttp://www.iadb.org/en/publications/publication-detail,7101.html?id=4518
dc.identifier.urihttps://saber.ucab.edu.ve/handle/123456789/15378
dc.languageen
dc.subjectSetor Financeiro
dc.subjectFinancial Sector
dc.subjectSector financiero
dc.subjectPolítica Fiscal
dc.subjectFiscal Policy
dc.subjectPolítica fiscal
dc.subjectTax Expenditures
dc.titleA Basic Framework for Evaluating Value Added Tax Expenditures
dc.typeDiscussion Papers & Presentations
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