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The Resource International aspects of tax expenditures : a comparative study

International aspects of tax expenditures : a comparative study

Label
International aspects of tax expenditures : a comparative study
Title
International aspects of tax expenditures : a comparative study
Contributor
Subject
Summary
Comparative analysis of the use of tax expenditures in Canada, France, the Netherlands, Sweden, the UK and the USA. Fiscal scholars have identified and quantified the tax expenditures employed in their respective countries in their corporate and personal income, value added, and wealth taxes. The book includes guidelines developed and agreed upon by the scholars participating in the study under which the tax provisions of each country can be examined and each provision classified as part of the normal structure of the tax involved or as a tax expenditure (a special tax provision deviating from the norm, such as a credit, an exemption or a deduction)
Geographic coverage
International
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
  • McDaniel, P.R
  • Surrey, S.S
Series statement
Series on international taxation
Series volume
5
http://library.link/vocab/subjectName
  • tax expenditure
  • corporate income tax
  • individual income tax
  • VAT
  • wealth tax
Label
International aspects of tax expenditures : a comparative study
Instantiates
Publication
Extent
XIII, 420 p.
Isbn
9789065441638
Label
International aspects of tax expenditures : a comparative study
Publication
Extent
XIII, 420 p.
Isbn
9789065441638

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932