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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. This book identifies the complex definitional and practical issues the concept generates and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9781107007369
  • Indbinding:
  • Hardback
  • Sideantal:
  • 266
  • Udgivet:
  • 14. februar 2013
  • Størrelse:
  • 236x156x19 mm.
  • Vægt:
  • 526 g.
  • Ukendt - mangler pt..

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Beskrivelse af Tax Expenditure Management

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. This book identifies the complex definitional and practical issues the concept generates and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

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