Tax Expenditure Estimation Tool Kit
SHARE THIS PAGE
This publication is designed to help tax analysts estimate revenue losses from tax expenditures and tax incentives. It presents the methodologies commonly used to estimate revenues forgone using varying sources of data.
Download(Free : 2 available)
The publication discusses tax expenditure definitions, issues related to benchmarking and building an inventory of tax expenditures, and estimation methodologies using stylized models to show how to calculate revenues forgone when a tax concession is granted. It also provides an account of standard methodologies to calculate revenue foregone from different types of concessions in personal, corporate, and value-added tax using hypothetical calculations, discusses data sources, and assesses statistical issues around tax expenditure modeling.
Contents
- Tax Expenditures
- Definition of Tax Expenditures and Benchmarking
- Effectiveness and Efficiency of Tax Expenditures
- Estimation Methodologies
- Measurement Methodologies of Tax Expenditures and Data Sources
- Tax Expenditure Practice in Selected Asian Countries
- Statistical Issues for Modeling of Tax Expenditures
- Appendixes
Additional Details
| Author | |
| Type | |
| Subjects |
|
| Pages |
|
| Dimensions |
|
| SKU |
|
| ISBN |
|