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 programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, suc...
Gespeichert in:
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Paris
OECD
2010
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| Zusammenfassung: | In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population aging and adverse cyclical developments, there is a pressing need to avoid inefficient government programs, some of which may utilize tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.--Publisher's description. |
| Beschreibung: | 240 S. graph. Darst. |
| ISBN: | 9789264076891 9264076891 9789264076907 |
Internformat
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| 520 | 3 | |a In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population aging and adverse cyclical developments, there is a pressing need to avoid inefficient government programs, some of which may utilize tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.--Publisher's description. | |
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Datensatz im Suchindex
| _version_ | 1804141010123489280 |
|---|---|
| adam_text | TABLE
OF
CONTENTS
- 5
Table of Contents
Part I: A look at tax expenditures
.....................................................................9
Chapter
1
Introduction
.....................................................................................11
What are tax expenditures?
.............................................................................12
What are the different types of tax expenditures?
...........................................12
How are tax expenditures measured?
..............................................................13
Trends in tax expenditures
..............................................................................14
Defining tax expenditures
...............................................................................15
Tax expenditure controversy
...........................................................................17
Notes
...............................................................................................................20
Bibliography
....................................................................................................21
Chapter
2
Policy background and practices
....................................................23
Policy background
...........................................................................................24
Tax expenditures and policy-making practices
...............................................43
Notes
...............................................................................................................52
Bibliography
....................................................................................................55
Chapter
3
The role of tax expenditures in the budget process
......................59
Types of budget rules
......................................................................................63
Notes
....................................................................................66
Bibliography
...........................................................................67
Chapter
4
Country profiles: Methods, institutions and data
.........................69
Notes on cross-country data comparisons
.......................................................70
Tax expenditures in Canada
............................................................................76
Tax expenditures in France
.............................................................................84
Tax expenditures in Germany
.........................................................................88
Tax expenditures in Japan
...............................................................................93
Tax expenditures in Korea
..............................................................................99
Tax expenditures in the Netherlands
.............................................................105
Tax expenditures in Spain
.............................................................................
Ill
Tax expenditures in Sweden
.........................................................................120
Tax expenditures in the United Kingdom
.....................................................125
Tax expenditures in the United States
...........................................................132
Notes
.............................................................................................................141
Bibliography
..................................................................................................144
TAX EXPENDITURES [N
OECD
COUNTRIES
β
OECD
2010
6 -
TABLE
OF
CONTENTS
Chapter
5
Conclusions
.....................................................................................147
Definition and measurement
.........................................................................148
Reporting
.......................................................................................................154
Policy making
................................................................................................155
Policy review
.................................................................................................157
Make work pay tax expenditures
...............................................................158
Number of tax expenditures
..........................................................................159
Amount of tax expenditures
..........................................................................161
Conclusions
...................................................................................................165
Notes
.............................................................................................................166
Bibliography
..................................................................................................167
Part II: Comparing tax expenditures in
OECD
countries
..........................169
Explanatory key
............................................................................................171
Table
11.1.
Tax expenditures in Canada
(%
of GDP)
.......................................172
Table II.2. Tax expenditures in Canada
(%
of central government total tax
and non-tax receipts)
................................................................... 176
Table II.
3.
Tax expenditures in Canada
(%
of relevant tax revenue)
..............178
Table II.4. Number of tax expenditures in Canada
(%
of GDP)
.....................180
Table
П.5.
Tax expenditures in Germany
(%
of GDP)
....................................182
Table II.6. Tax expenditures in Germany
(%
of central government total
tax revenue)
................................................................................. 184
Table II.7. Tax expenditures in Germany
(%
of relevant tax revenue)
...........186
Table II.8. Number of tax expenditures in Germany
(%
of GDP)
...................187
Table II.9. Tax expenditures in Korea
(%
of GDP)
.........................................188
Table
11.10.
Tax expenditures in Korea
(%
of central government total tax
and non-tax receipts)
.................................................................. 190
Table II.
11.
Tax expenditures in Korea
(%
of relevant tax revenue)
...............192
Table
11.12.
Number of tax expenditures in Korea
(%
of GDP)
......................193
Table
11.13.
Tax expenditures in the Netherlands
(%
of GDP)
........................194
Table II.
14.
Tax expenditures in the Netherlands
(%
of central government
total tax and non-tax receipts)
.................................................... 196
Table
11.15.
Tax expenditures in the Netherlands
(%
of relevant tax
revenue)
................................................................. 197
Table
11.16.
Number of tax expenditures in the Netherlands
(%
of GDP)
.......198
Table
11.17.
Tax expenditures in Spain
(%
of GDP)
........................................199
Table
11.18.
Tax expenditures in Spain
(%
of central government total tax
and non-tax receipts)
.................................................................. 200
Table H.I
9.
Tax expenditures in Spain
(%
of relevant tax revenue)
................201
Table H.20. Number of tax expenditures in Spain
(%
of GDP)
.......................202
Table
11.21.
Tax expenditures in the United Kingdom
(%
of GDP)
................203
TAX EXPENDITURES IN
OECD
COUNTRIES
©
OECD
2010
TABLE
OF
CONTENTS
- 7
Table
11.22.
Tax expenditures in the United Kingdom
(%
of central
government total tax and non-tax receipts)
................................ 205
Table
11.23.
Tax expenditures in the United Kingdom
(%
of relevant tax
revenue)
...................................................................................... 207
Table
11.24.
Number of tax expenditures in the United Kingdom
(%
of
GDP)
..................................................................... 208
Table
11.25.
Tax expenditures in the United States
(%
of
GDP)
........................................................................................... 210
Table
11.26.
Tax expenditures in the United States
(%
of central
government total tax and non-tax receipts)
................................ 214
Table
11.27.
Tax expenditures in the United States
(%
of relevant tax
revenue)
...................................................................................... 218
Table
11.28.
Number of tax expenditures in the United States
(%
of GDP)
.....222
Table
11.29.
International comparison of tax expenditures
(%
of GDP)
..........224
Table
11.30.
International comparison of tax expenditures
(%
of central
government total tax and non-tax receipts)
................................ 225
Table II.
31.
International comparison of tax expenditures
(%
of relevant
tax revenue)
................................................................................ 226
Table
11.32.
International comparison of number of tax expenditures
(%
of
GDP)
.......................................................................................... 228
Figure ILL Income tax expenditure by purpose in Canada
..............................229
Figure II.2. Income tax expenditure by purpose in Germany
...........................229
Figure II.
3.
Income tax expenditure by purpose in Korea
................................230
Figure II.4. Income tax expenditure by purpose in the Netherlands
.................230
Figure II.5. Income tax expenditure by purpose in Spain
.................................231
Figure II.6. Income tax expenditure by purpose in the United Kingdom
.........231
Figure
11.7.
Income tax expenditure by purpose in the United States
...............232
Figure II.8. Number of tax expenditures
...........................................................233
Figure II.9. Number of income tax expenditures
..............................................233
Figure
11.10.
Income tax expenditures
(%
of GDP)
..........................................234
Figure
11.1
L
Income tax expenditures
(%
of income tax revenue)
...................234
Figure
11.12.
Income tax expenditures
(%
of GDP)
..........................................235
Figure
11.13.
All tax expenditures
(%
of GDP)
.................................................235
Figure
11.14.
All tax expenditures
(%
of total tax revenue)
..............................236
Figure
11.15.
Canada s memorandum items
...................................................236
Figure
11.16.
Cost often largest tax expenditures
.............................................237
Figure
11.17.
Intensity of use of tax expenditures
.............................................237
Data sources
......................................................................... 238
TAX EXPENDITURES IN
OECD
COUNTRIES
β
OECD
2010
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| id | DE-604.BV035987602 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:09:04Z |
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| spelling | Tax expenditures in OECD countries Paris OECD 2010 240 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programs such as education or health care. Their tax systems usually include "tax expenditures" - provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population aging and adverse cyclical developments, there is a pressing need to avoid inefficient government programs, some of which may utilize tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.--Publisher's description. OECD (DE-588)5157-3 gnd rswk-swf Impuestos - Países de la OECD Tax expenditures OECD countries Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Steuerverteilung (DE-588)4183229-2 gnd rswk-swf Steuervergünstigung (DE-588)4057476-3 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuerbefreiung (DE-588)4183176-7 gnd rswk-swf Effizienz (DE-588)4013585-8 gnd rswk-swf OECD (DE-588)5157-3 b Steuerverteilung (DE-588)4183229-2 s DE-604 Mitgliedsstaaten (DE-588)4170174-4 s Steuervergünstigung (DE-588)4057476-3 s Steuerbefreiung (DE-588)4183176-7 s Steuerpolitik (DE-588)4057447-7 s Effizienz (DE-588)4013585-8 s 1\p DE-604 OECD Sonstige (DE-588)5157-3 oth Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018880392&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Tax expenditures in OECD countries OECD (DE-588)5157-3 gnd Impuestos - Países de la OECD Tax expenditures OECD countries Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerverteilung (DE-588)4183229-2 gnd Steuervergünstigung (DE-588)4057476-3 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerbefreiung (DE-588)4183176-7 gnd Effizienz (DE-588)4013585-8 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4170174-4 (DE-588)4183229-2 (DE-588)4057476-3 (DE-588)4057447-7 (DE-588)4183176-7 (DE-588)4013585-8 |
| title | Tax expenditures in OECD countries |
| title_auth | Tax expenditures in OECD countries |
| title_exact_search | Tax expenditures in OECD countries |
| title_full | Tax expenditures in OECD countries |
| title_fullStr | Tax expenditures in OECD countries |
| title_full_unstemmed | Tax expenditures in OECD countries |
| title_short | Tax expenditures in OECD countries |
| title_sort | tax expenditures in oecd countries |
| topic | OECD (DE-588)5157-3 gnd Impuestos - Países de la OECD Tax expenditures OECD countries Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerverteilung (DE-588)4183229-2 gnd Steuervergünstigung (DE-588)4057476-3 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerbefreiung (DE-588)4183176-7 gnd Effizienz (DE-588)4013585-8 gnd |
| topic_facet | OECD Impuestos - Países de la OECD Tax expenditures OECD countries Mitgliedsstaaten Steuerverteilung Steuervergünstigung Steuerpolitik Steuerbefreiung Effizienz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018880392&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT oecd taxexpendituresinoecdcountries |