A Basic Framework for Evaluating Value Added Tax Expenditures
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.accessioned | 2024-02-07T13:05:42Z | |
dc.date.available | 2014-09-08T20:54:59Z | |
dc.date.available | 2024-02-07T13:05:42Z | |
dc.date.issued | 2014-09-08 | |
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.identifier | http://www.iadb.org/en/publications/publication-detail,7101.html?id=4518 | |
dc.identifier.uri | https://saber.ucab.edu.ve/handle/123456789/15378 | |
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 |