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| dc.title | A Basic Framework for Evaluating Value Added Tax Expenditures |
| dc.contributor.author | Hutton, Eric |
| dc.contributor.orgunit | Institutional Capacity and Finance Sector |
| dc.coverage | The Caribbean |
| dc.coverage | Central America |
| dc.coverage | South America |
| dc.date.available | 2010-10-20T00:00:00 |
| dc.date.issue | 2010-06-30T00:00:00 |
| dc.description.abstract | The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit. As such, a tax expenditure can be rather generally considered to be any special provision in the tax system which allows for a reduction in the amount of tax which would otherwise be due. The key term in that definition is special provision; any reduction resulting from a normal provision would, then, not be considered a tax expenditure. The starting place for any evaluation of tax expenditures is to then determine which the normal provisions are and which the special provisions are for the tax system. |
| dc.format.extent | 30 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0006539 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/A-Basic-Framework-for-Evaluating-Value-Added-Tax-Expenditures.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Financial Sector |
| dc.subject | Fiscal Policy |
| dc.subject.keywords | Tax Expenditures |
| dc.type | Discussion Papers |
| idb.identifier.pubnumber | Discussion Papers |
| idb.operation | RG-D1312;RG-K1137 |