TY  - BOOK
AU  - Staff,World Bank
AU  - Brixi,Hana Polackova
AU  - Valenduc,Christian
TI  - Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies
SN  - 9781280086748
AV  - HJ2305 -- .S88 2004eb 
U1  - 336.2 
PY  - 2003///
CY  - Washington
PB  - World Bank Publications
KW  - Tax expenditures
KW  - Tax expenditures -- United States
KW  - Taxation -- United States
KW  - Finance -- United States
KW  - Electronic books
N1  - Intro -- Contents -- Foreword -- Preface -- The Editors and Authors -- Acronyms and Abbreviations -- 1 Tax Expenditures: General Concept, Measurement, and Overview of Country Practices -- Tax Expenditures, Contingent Liabilities, and Direct Spending -- General Concept -- Tax Expenditure Reports among OECD Countries -- Conclusions -- 2 A Framework for Evaluating Tax Measures and Some Methodological Issues -- Relevance -- Effectiveness -- Efficiency -- Methodological Issues -- Summary -- Appendix A: Estimating the Change in Excess Burden per Dollar of Tax Expenditure -- 3 Tax Expenditures in Australia -- What Is a Tax Expenditure? -- Purpose of the Tax Expenditures Statement -- Measuring Tax Expenditures -- Defining Tax Expenditure Benchmarks -- Classification of Tax Expenditures -- Conclusion -- Appendix A: Cash versus Accrual Estimates -- Appendix B: Details of the Australian Tax Expenditure Benchmarks -- 4 From Tax Expenditure Reporting to Tax Policy Analysis: Some Experience from Belgium -- Tax Expenditure Reporting in Belgium -- The Benchmark Tax System -- Revenue Cost from Tax Expenditures -- From the Revenue Cost to the Economic Cost of Tax Expenditures -- 5 Federal Tax Expenditures in Canada -- Defining Tax Expenditures -- Calculation and Interpretation of the Tax Expenditure Estimates -- Estimation Methods Used in Canada -- Conclusion -- Appendix A: List of Personal Income Tax Expenditures Calculated Directly from the T1 Model -- Appendix B: List of Corporate Income Tax Expenditures Calculated Directly from the T2 Model -- 6 Tax Expenditures in the Netherlands -- History of Tax Expenditures in the Netherlands -- Tax Policy as a Part of General Government Policy -- Definition of Tax Expenditure -- Definition of Benchmark Tax Structure -- Use of Tax Expenditures -- Annual Tax Expenditure Report of the Budget Memorandum; Budgeting the Costs of Tax Expenditures -- Criteria for Introducing New Tax Expenditures -- Calculation of the Budgetary Consequences of Tax Expenditures -- Appendix A: Estimates of Tax Expenditures: Taxes on Income, Profits, and Property, 2001-07 -- Appendix B: Estimates of Tax Expenditures: Indirect Taxes, 2001-03 -- 7 Tax Expenditures in the United States: Experience and Practice -- U.S. Practice -- Definition of Tax Expenditures -- Measurement of Tax Expenditures -- Usefulness of Tax Expenditure Budgeting -- Conclusions -- 8 Establishing a Tax Expenditure Administrative System That Achieves a Sound Fiscal System in China -- Importance of Establishing a Scientific, Uniform, and Efficient Tax Expenditure System -- China's Current Tax Expenditures and Major Issues -- Policy Options for Improving China's Tax Expenditures -- Reinforce Industrial Tax Expenditure Policies, but Impose Restrictions on Introducing Regional Tax Expenditure Policies -- Good Practices: Cross-Country Comparison -- Establishing a Tax Expenditure Administrative System in China -- 9 China's Current Tax Expenditure System: Issues and Policy Options -- Definition of Tax Expenditure -- China's Current Tax Expenditure System -- Problems with the Current Chinese Tax Expenditure System -- Policy Options: Building a Well-Functioning Tax Expenditure System -- 10 Poland: Reforming Tax Expenditure Programs -- Tax Expenditure Programs in Poland -- Economic Effectiveness, Efficiency, and Equity of Personal Income Tax Expenditure Programs -- Cost Estimates of Personal Income Tax Expenditure Programs -- Strengthening the Administration of Tax Expenditure Programs -- Appendix A: Available Tax Relief per Tax Bracket -- Appendix B: Analysis of 18 State Tax Expenditure Programs and Direct Expenditures (in Zlotys thousands) -- Appendix C: Estimates of Revenue Loss through Tax Expenditures, 1998; 11 Managing Tax Expenditures: Policy Options -- Proposed Policy Options -- Conclusions -- Index -- Boxes -- 3.1. How the SHS Definition of Income Works: An Example -- 4.1. Methods to Prevent Double Taxation of Distributed Profits -- 4.2. Computation of the Implicit Tax Rate: Methodology -- 5.1. Benchmark for the Income Tax System -- 5.2. Benchmark for the Goods and Services Tax -- 6.1. Tax Expenditures in the Netherlands: A Timeline -- 7.1. Brief History of U.S. Tax Expenditure Budgeting -- 10.1. Tax Expenditure Reporting in OECD Countries -- Tables -- 1.1. Total Social Expenditures among 10 OECD Countries, 1997 -- 1.2. Why Countries Produce Tax Expenditure Reports: A Comparison of 10 OECD Countries -- 1.3. What Countries Include in Tax Expenditures Reports: A Comparison of 10 OECD Countries -- 3.1. Total Measured Tax Expenditures -- 3.2. Aggregate Tax Expenditures by Function (in Australia dollars millions) -- 3.3. Aggregate Tax Expenditures and Direct Expenditures by Function in 2001/02 (in Australia dollars millions) -- 3.4. Aggregate Tax Expenditures by Taxpayer Affected (in Australia dollars millions) -- 4.1. Tax Expenditures, 2000 -- 4.2. Revenue Cost of Personal Income Tax Provisions Considered Part of the Benchmark Tax System (revenue cost, in millions of Euros -- 5.1. Projection Process for Televisions, Video Recorders, and Accessories -- 6.1. Estimates of Tax Expenditures in Taxes on Income, Profits, and Property, 2001-07 -- 6.2. Estimates of Tax Expenditures in Indirect Taxes, 2001-03 -- 6.3. Evaluation of Budget Systems -- 6.4. Effect of Accelerated Depreciation in Different Years for an Investment with an Economic Life Span of Five Years -- 6.5. Calculation of the Budgetary Effect of the Introduction of Accelerated Depreciation Based on Underlying Micro Effects; 7.1. Comparison of Tax Expenditure Budgets Prepared by the U.S. Treasury and the U.S. Congress Joint Committee on Taxation, 2002 -- 7.2. Comparison of the Normal and Reference Baselines -- 10.1. Personal Income Taxpayers Applying Deductions in 1997 -- 10.2. Housing Tax Savings, 1993-98 -- 10.3. Effective Rates of Personal Income Tax, 1997 -- Figures -- 2.1. Excess Burden of Taxation: Two Good Cases -- 4.1. Tax Expenditures and Tax Revenue -- 4.2. Personal Income Tax: Revenue Cost of Tax Expenditures and of Provisions Considered Part of the Benchmark Tax System -- 4.3. Personal Income Tax: Revenue Forgone from Tax Expenditures -- 4.4. Corporate Income Tax Expenditures: Deductions from the Tax Base -- 4.5. Corporate Income Tax Expenditures: Notional Withholding Taxes and Tax Credits -- 4.6. Corporate Income Tax from Nominal to Implicit Tax Rates -- 4.7. Tax Expenditures and Regulation: The Case of Savings Accounts -- 6.1. Tax Expenditure in the Netherlands -- 6.2. Financial Policy Instruments -- 10.1. Personal Income Tax Rates and Effective Tax Rates, 1997 and 1998
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