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 programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as sma...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD c2010.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705741006719
Tabla de Contenidos:
  • Policy background and practices
  • Introduction
  • Foreword
  • Conclusions
  • Country profiles: Methods, institutions and data
  • The role of tax expenditures in the budget process
  • Data sources
  • Comparing tax expenditures in OECD countries.