The tax expenditures concept

2013 ◽  
pp. 15-64
Author(s):  
Mark Burton ◽  
Kerrie Sadiq
Keyword(s):  
Tax Expenditures

Corporate Tax Expenditures

2011 ◽  
pp. 65-78
Author(s):  
Martin A. Sullivan
Keyword(s):  
Corporate Tax ◽  
Tax Expenditures

scholarly journals Tax Expenditures as a Hidden Form of Government Spending

2014 ◽  
Vol 271 (3) ◽  
pp. 35-62
Author(s):  
Ryta Dziemianowicz ◽  
Adam Wyszkowski ◽  
Renata Budlewska
Keyword(s):  
Government Spending ◽  
Tax Expenditures ◽  
Form Of Government

scholarly journals Tax Expenditures: The Case of Occupational Pensions

1993 ◽  
Vol 14 (1) ◽  
pp. 42-56 ◽  
Author(s):  
ANDREW DILNOT ◽  
PAUL JOHNSON
Keyword(s):  
Tax Expenditures ◽  
Occupational Pensions

Tax Expenditure and Public Expenditure in the UK

1986 ◽  
Vol 15 (1) ◽  
pp. 23-49 ◽  
Author(s):  
Margaret Wilkinson
Keyword(s):  
Income Tax ◽  
Public Expenditure ◽  
Personal Income ◽  
Public Expenditures ◽  
Personal Income Tax ◽  
Tax System ◽  
Tax Expenditures ◽  
Tax Expenditure ◽  
Public Revenue ◽  
The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

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