Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues.
€29.70
购买此电子书可免费获赠一本！
语言 英语 ● 格式 PDF ● 网页 200 ● ISBN 9781487575274 ● 编辑 Allan M. Maslove ● 出版者 University of Toronto Press, Scholarly Publishing Division ● 发布时间 1994 ● 下载 3 时 ● 货币 EUR ● ID 6963841 ● 复制保护 Adobe DRM
需要具备DRM功能的电子书阅读器
来自同一作者的更多电子书 / 编辑
253,866 此类电子书
