Tax Expenditure Management - A Critical Assessment

Informationen zum Autor Mark Burton is an Associate Professor in Law at the University of Melbourne and a Fellow of the Taxation Law and Policy Research Institute, Monash University. Kerrie Sadiq is a Professor at Queensland University of Technology and a Fellow of the Taxation Law and Policy Research Institute, Monash University. She is also a Barrister (Supreme Court of Queensland) and a Chartered Tax Adviser. Klappentext Locates tax expenditure management within the broader discourse of liberal democratic political theory. Zusammenfassung A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers! for example! by way of concession! deduction! deferral or exemption. This book identifies the complex definitional and practical issues the concept generates and critically assesses the controversial aspects of tax expenditure and tax expenditure management. Inhaltsverzeichnis 1. Introduction; 2. The tax expenditures concept; 3. Reporting on tax expenditures; 4. The practical significance of tax expenditures; 5. The politics of tax expenditure management; 6. Managing tax expenditure controversies.

Product details

• Authors: Mark Burton, Mark (University of Melbourne) Burton, Mark (University of Melbourne) Sadiq Burton, Mark Sadiq Burton, BURTON MARK SADIQ KERRIE, Kerrie Sadiq, Kerrie (Queensland University of Technology) Sadiq, Sadiq Kerrie
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 14.02.2013
• EAN: 9781107007369
• ISBN: 978-1-107-00736-9
• No. of pages: 266
• Series: Cambridge Tax Law Series; Cambridge Tax Law; Cambridge Tax Law Series
• Subjects: Social sciences, law, business > Law > International law, foreign law; England, Wales, LAW / Taxation, Taxation and duties law, Taxation & duties law, Wales / Cymru