Cover Image
Read Now

Reforming Tax Expenditures in Italy What, Why, and How?

The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance c...

Full description

Bibliographic Details
Main Author: Tyson, Justin
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2014
Series:IMF Working Papers
Subjects:
Optimal Taxation
Tax Expenditures
Budget Systems
Public Finance & Taxation
Taxes
Corporations
Taxation And Subsidies: Other
Structure, Scope, And Performance Of Government
Budgeting
Corporate Income Tax
Business Taxes And Subsidies
Taxation, Subsidies, And Revenues: Other Sources Of Revenue
Tax Allowances
Efficiency
Budget
Corporate & Business Tax
Corporate Taxation
Personal Finance -taxation
Public Financial Management (pfm)
National Budget
Budgeting & Financial Management
Taxation
Personal Income And Other Nonbusiness Taxes And Subsidies
Value-added Tax
Spendings Tax
Income Tax
Personal Income Tax
Italy
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms
Physical Description:16 pages
ISBN:9781484370773

Similar Items