Show simple item record

dc.contributor.authorMyles, Gareth D.
dc.contributor.authorHashimzade, Nigar
dc.contributor.authorHeady, Chris
dc.contributor.authorOats, Lynne
dc.contributor.authorScharf, Kimberley
dc.contributor.authorYousefi, Hana
dc.date.accessioned2015-02-24T12:41:54Z
dc.date.issued2014-06
dc.description.abstractTax reliefs and tax expenditures are two closely related and overlapping concepts. The distinction between tax reliefs and tax expenditures is a subtle one and can only be clear after careful description of the two concepts. The first part of the report discusses how to define and categorise these concepts. Section 1 focuses upon the issue of how to define a tax expenditure and, therefore, how to distinguish a tax expenditure from a tax relief. This analysis is necessary since there is no consistency of definition in existing work or in practice. After a review of existing definitions a new definition of tax expenditures is proposed with the intention that it is useful for guiding categorisation. Section 2 reviews a number of alternative categorisations of tax expenditures and tax reliefs. Recommendations are made on the use of categorisations for the purposes of review and evaluation. The final section discusses characteristics that identify tax expenditures for review and proposes triggers for review.en_GB
dc.identifier.urihttp://hdl.handle.net/10871/16391
dc.language.isoenen_GB
dc.publisherNational Audit Officeen_GB
dc.relation.urlhttp://tarc.exeter.ac.uk/publications/reports/en_GB
dc.relation.urlhttp://www.nao.org.uk/wp-content/uploads/2014/03/TARC-Tax-Expenditures-and-tax-reliefs-technical-paper.pdfen_GB
dc.subjecttax reliefen_GB
dc.subjecttax expendituresen_GB
dc.titleThe definition, measurement, and evaluation of tax expenditures and tax reliefsen_GB
dc.typeTechnical Reporten_GB
dc.date.available2015-02-24T12:41:54Z
dc.descriptionTechnical paper prepared for the National Audit Office © National Audit Office 2014en_GB


Files in this item

This item appears in the following Collection(s)

Show simple item record