Tax expenditure management : a critical assessment / Mark Burton and Kerrie Sadiq.
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. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the...
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| Main Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2013.
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| Series: | Cambridge tax law series.
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| Subjects: | |
| Online Access: | https://doi.org/10.1017/CBO9780511910142 |
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