Machine derived contents note: Table of Contents -- Executive Summary 7 -- Part I -- Tax Expenditure Reporting in OECD Countries -- I. Definition of tax expenditure 9 -- II. Coverage of tax expenditure report 11 -- III. Problems in the choice of a tax benchmark 11 -- IV. Method of calculating tax expenditures 14 -- V. Pitfalls in using tax expenditure estimates 14 -- VI. Presentation of tax expenditure reports 16 -- Notes 17 -- Part II -- Country Reviews -- Australia 19 -- Austria 25 -- Belgium 29 -- Canada 37 -- Finland 49 -- France 59 -- Germany 65 -- Ireland 71 -- Italy 77 -- Netherlands 79 -- Portugal 87 -- Spain 91 -- United Kingdom 97 -- United States 107 -- Bibliography 117
Analysis
Australia overseas comparisons
OECD countries
Tax expenditures
Notes
"Prepared by the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs"--Foreword
Bibliography
Includes bibliographical references (pages 117-118)
