THE TAX EXPENDITURE BUDGET – RESPONSE TO PROFESSOR BITTKER

1969 ◽  
Vol 22 (4) ◽  
pp. 528-537
Author(s):  
STANLEY S. SURREY ◽  
WILLIAM F. HELLMUTH
Keyword(s):  
Tax Expenditure

TAX EXPENDITURE REPORTING—A COMMENT

1987 ◽  
Vol 40 (2) ◽  
pp. 255-257
Author(s):  
JON DAVID VASCHE
Keyword(s):  
Tax Expenditure ◽  
Expenditure Reporting

Tax Expenditure and Public Expenditure in the UK

1986 ◽  
Vol 15 (1) ◽  
pp. 23-49 ◽  
Author(s):  
Margaret Wilkinson
Keyword(s):  
Income Tax ◽  
Public Expenditure ◽  
Personal Income ◽  
Public Expenditures ◽  
Personal Income Tax ◽  
Tax System ◽  
Tax Expenditures ◽  
Tax Expenditure ◽  
Public Revenue ◽  
The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

The Negotiation and Effects of Fiscal Privileges in Guatemala

2018 ◽  
pp. 119-137
Author(s):  
Mauricio Garita
Keyword(s):  
Social Situation ◽  
Point Of View ◽  
The Social ◽  
Tax Expenditure ◽  
The Cost

The present chapter analyzes fiscal privileges in Guatemala from a taxation point of view, identifying the cost that they incur through the tax expenditure methodology. The chapter also discusses the historical situation of Guatemala concerning taxes and its consequence for the social situation and its relation. Therefore, the conclusion of this chapter is that fiscal privileges are politics aimed at minorities that cost more to the society than the benefits they have in Guatemala, as a consequence there is a sacrifice in taxation by benefiting certain sectors.

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