Tax expenditures in OECD countries
In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, suc...
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| Format: | Book |
| Language: | English |
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Paris, France :
OECD ,
c2010
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| Subjects: |
Table of Contents:
- 1. Introduction
- 2. Policy background and practices
- 3. The role of tax expenditures in the budget process
- 4. Country profiles: methods, institutions and data
- 5. Conclusions