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Country profiles: Methods, institutions and data
| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | This chapter presents summary comparisons of ten countries’ (Canada, France, Germany, Japan, Korea, the Netherlands, Spain, Sweden the United Kingdom and the United States) description of their own concepts and methods in defining and measuring tax expenditures, in order to provide a greater understanding of how different countries define, measure, review, and control tax expenditures It goes on to describe each country’s institutions and practices that are relevant to the making of tax policy in the budgetary context. For most countries, it gives a count and a tabulation of measured tax expenditures, as shares of GDP and relative to aggregate revenues. It disaggregates tax expenditures under income taxes into a standardised set of budget purposes or functions. It attempts to compensate for differences across countries in categorisations of provisions as "structural" rather than as tax expenditures. |
| Page Count | 77 |
| Starting Page | 69 |
| Ending Page | 145 |
| Language | English |
| Publisher | OECD Publishing |
| Publisher Date | 2010-01-05 |
| Access Restriction | Open |
| Subject Keyword | Governance Taxation |
| Content Type | Text |
| Resource Type | Chapter |
