Tax Expenditures in OECD Countries
Tax Expenditures in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2010-01-05

Total Pages: 244

ISBN-13: 9264076905

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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. It highlights key trends and successful practices.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Author: Maria Delgado Coelho

Publisher: International Monetary Fund

Published: 2021-09-24

Total Pages: 46

ISBN-13: 1513596624

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The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Options to Improve Tax Compliance and Reform Tax Expenditures
Options to Improve Tax Compliance and Reform Tax Expenditures

Author: United States. Congress. Joint Committee on Taxation

Publisher: Joint Committee on Taxation

Published: 2005

Total Pages: 450

ISBN-13:

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Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.

Tax policy
Tax policy

Author: United States. Government Accountability Office

Publisher:

Published: 2009

Total Pages: 112

ISBN-13:

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