 |
|
|
Item Details
| Title:
|
TAX EXPENDITURE MANAGEMENT
A CRITICAL ASSESSMENT |
| By: |
Mark Burton, Kerrie Sadiq |
| Format: |
Hardback |
| List price:
|
£96.99 |
|
We currently do not stock this item, please contact the publisher directly for
further information.
|
|
|
|
|
|
| ISBN 10: |
1107007364 |
| ISBN 13: |
9781107007369 |
| Publisher: |
CAMBRIDGE UNIVERSITY PRESS |
| Pub. date: |
14 February, 2013 |
| Series: |
Cambridge Tax Law Series |
| Pages: |
266 |
| Description: |
Locates tax expenditure management within the broader discourse of liberal democratic political theory. |
| Synopsis: |
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management. |
| Publication: |
UK |
| Imprint: |
Cambridge University Press |
| Returns: |
Returnable |
|
|
|
 |
Ramadan and Eid al-Fitr
A celebratory, inclusive and educational exploration of Ramadan and Eid al-Fitr for both children that celebrate and children who want to understand and appreciate their peers who do.
|
|
|
|
|
|
|
|
|
|
|