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, s...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2010
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Table of Contents:
- Policy background and practices
- Foreword
- Country profiles: Methods, institutions and data
- Comparing tax expenditures in OECD countries
- Introduction
- Conclusions
- The role of tax expenditures in the budget process
- Data sources