附註:Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002.
Includes bibliographical references and index.
Tax expenditures : general concept, measurement, and overview of country practices / Zhicheng Li Swift, Hana Polackova Brixi, Christian Valenduc -- A framework for evaluating tax measures and some methodological issues / Gordon J. Lenjosek -- Tax expenditures in Australia / Colin Brown -- From tax expenditure reporting to tax policy analysis : some experience from Belgium / Christian Valenduc -- Federal tax expenditures in Canada / Marc Seguin, Simon Gurr -- Tax expenditures in the Netherlands / Leo van den Ende, Amir Haberham, Kees den Boogert -- Tax expenditures in the United States : experience and practice / Emil Sunley -- Establishing a tax expenditure administrative system that achieves a sound fiscal system in China / Yaobin Shi -- China's current tax expenditure system : issues and policy options / Guoqiang Ma -- Poland : reforming tax expenditure programs / Carlos B. Cavalcanti, Zhicheng Li Swift -- Managing tax expenditures : policy options / Hana Polackova Brixi.
摘要:Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system.
