Mehr zum Inhalt
Tax Expenditures in OECD Countries
Foreword
5
Table of Contents
7
Part I A look at tax expenditures
11
Chapter 1 Introduction
13
Chapter 2 Policy background and practices
25
Chapter 3 The role of tax expenditures in the budget process
61
Chapter 4 Country profiles: Methods, institutions and data
71
Chapter 5 Conclusions
149
Part II Comparing tax expenditures in OECD countries
171
Explanatory key
173
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