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Tax Expenditures in OECD Countries
OECD Publishing , Publication date:  05 Jan 2010
Pages: 242 , Language: English
Version: E-book (PDF Format)
ISBN: 9789264076907 , OECD Code: 422010041E1
Price:   €31 | $42 | £26 | ¥3900 | MXN560
Availability: Available
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Other languages:  French (Available)
Other Versions:  Print - Paperback

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Electronic format: Acrobat PDF

Description
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 small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes.

The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures.

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.


Table of contents:

PART I: A LOOK AT TAX EXPENDITURES
Chapter 1. Introduction
-
What are tax expenditures?
-What are the different types of tax expenditures?
-How are tax expenditures measured?
-Trends in tax expenditures
-Defining tax expenditures
-Tax expenditure controversy
Chapter 2. Policy background and practices
-Policy background
-Tax expenditures and policy-making practices
Chapter 3. The role of tax expenditures in the budget process
-Types of budget rules
Chapter 4. Country profiles: Methods, institutions and data
-
Notes on cross-country data comparisons
-Tax expenditures in Canada
-Tax expenditures in France
-Tax expenditures in Germany
-Tax expenditures in Japan
-Tax expenditures in Korea
-Tax expenditures in the Netherlands
-Tax expenditures in Spain
-Tax expenditures in Sweden
-Tax expenditures in the United Kingdom
-Tax expenditures in the United States
Chapter 5. Conclusions
-
Definition and measurement
-Reporting
-Policy making
-Policy review
“Make work pay” tax expenditures
-Number of tax expenditures
-Amount of tax expenditures
-Conclusions
PART II: COMPARING TAX EXPENDITURES IN OECD COUNTRIES
-
Explanatory key
-Table II.1. Tax expenditures in Canada (% of GDP)
-Table II.2. Tax expenditures in Canada (% of central government total tax and non-tax receipts)
-Table II.3. Tax expenditures in Canada (% of relevant tax revenue)
-Table II.4. Number of tax expenditures in Canada (% of GDP)
-Table II.5. Tax expenditures in Germany (% of GDP)
-Table II.6. Tax expenditures in Germany (% of central government total tax revenue)
-Table II.7. Tax expenditures in Germany (% of relevant tax revenue)
-Table II.8. Number of tax expenditures in Germany (% of GDP)
-Table II.9. Tax expenditures in Korea (% of GDP)
-Table II.10. Tax expenditures in Korea (% of central government total tax and non-tax receipts)
-Table II.11. Tax expenditures in Korea (% of relevant tax revenue)
-Table II.12. Number of tax expenditures in Korea (% of GDP)
-Table II.13. Tax expenditures in the Netherlands (% of GDP)
-Table II.14. Tax expenditures in the Netherlands (% of central government total tax and non-tax receipts)
-Table II.15. Tax expenditures in the Netherlands (% of relevant tax revenue)
-Table II.16. Number of tax expenditures in the Netherlands (% of GDP)
-Table II.17. Tax expenditures in Spain (% of GDP)
-Table II.18. Tax expenditures in Spain (% of central government total tax and non-tax receipts)
-Table II.19. Tax expenditures in Spain (% of relevant tax revenue)
-Table II.20. Number of tax expenditures in Spain (% of GDP)
-Table II.21. Tax expenditures in the United Kingdom (% of GDP)
-Table II.22. Tax expenditures in the United Kingdom (% of central government total tax and non-tax receipts)
-Table II.23. Tax expenditures in the United Kingdom (% of relevant tax revenue)
-Table II.24. Number of tax expenditures in the United Kingdom (% of GDP) 
-Table II.25. Tax expenditures in the United States (% of GDP) 
-Table II.26. Tax expenditures in the United States (% of central government total tax and non-tax receipts)
-Table II.27. Tax expenditures in the United States (% of relevant tax revenue)
-Table II.28. Number of tax expenditures in the United States (% of GDP)
-Table II.29. International comparison of tax expenditures (% of GDP)
-Table II.30. International comparison of tax expenditures (% of central government total tax and non-tax receipts)
-Table II.31. International comparison of tax expenditures (% of relevant tax revenue)
-Table II.32. International comparison of number of tax expenditures (% of GDP)
-Figure II.1. Income tax expenditure by purpose in Canada
-Figure II.2. Income tax expenditure by purpose in Germany
-Figure II.3. Income tax expenditure by purpose in Korea
-Figure II.4. Income tax expenditure by purpose in the Netherlands
-Figure II.5. Income tax expenditure by purpose in Spain
-Figure II.6. Income tax expenditure by purpose in the United Kingdom
-Figure II.7. Income tax expenditure by purpose in the United States
-Figure II.8. Number of tax expenditures
-Figure II.9. Number of income tax expenditures
-Figure II.10. Income tax expenditures (% of GDP)
-Figure II.11. Income tax expenditures (% of income tax revenue)
-Figure II.12. Income tax expenditures (% of GDP)
-Figure II.13. All tax expenditures (% of GDP)
-Figure II.14. All tax expenditures (% of total tax revenue)
-Figure II.15. Canada’s “memorandum items”
-Figure II.16. Cost of ten largest tax expenditures
-Figure II.17. Intensity of use of tax expenditures
Data sources

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