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portada Taxing & Spending
Type
Physical Book
Publisher
Author
Language
English
Pages
200
Format
Paperback
Dimensions
23.4x15.6x1.2 cm
ISBN13
9780802071941

Taxing & Spending

Maslove, Allan M. (Author) · University of Toronto Press · Paperback

Taxing & Spending - Maslove, Allan M.

New Book Imported to Taiwan
Delivery: 09 Oct - 22 Oct Shipping: 15 to 19 business days.
NT$ 1,531
NT$ 1,531

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Synopsis "Taxing & Spending"

Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues.

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