Tax Expenditures: State of the Art

Title

Tax Expenditures: State of the Art

Files

Find Full Text

Available in the Osgoode Hall Law School Library

Description

Over the last 40 years, tax expenditure analysis has reshaped the way policy makers and practitioners around the world think about the design of tax systems. This volume presents recent research on tax expenditures and their role in the fiscal and public policy systems of OECD countries. Contributors from Canada, the United States, Australia, and England offer new data and interdisciplinary perspectives on the definition, distributional effects, and politics of tax expenditures, and the use of tax expenditures to advance policy agendas relating to the environment, housing, health and fitness, and retirement savings. The book will be of interest to lawyers, economists, political scientists, and others who want to understand how tax expenditures work around the world today.

ISBN

9780888082466

Publication Date

2011

Publisher

Canadian Tax Foundation

City

Toronto, Ontario

Comments

Selected proceedings from the Osgoode 2009 Conference on Tax Expenditures and Public Policy in Comparative Perspective.


Bibliographic Citation
Philipps, Lisa, Neil Brooks, and Jinyan Li. Tax Expenditures: State of the Art. Toronto, ON: Canadian Tax Foundation, 2011. Print.

Tax Expenditures: State of the Art

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