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Taxing and Spending: Issues of Process (Heritage) PDF

201 Pages·1994·18 MB·English
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by Allan M. Maslove| 1994| 201 pages| 18| English

About Taxing and Spending: Issues of Process (Heritage)

Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues.

Detailed Information

Author:Allan M. Maslove
Publication Year:1994
ISBN:9780802071941
Pages:201
Language:English
File Size:18
Format:PDF
Price:FREE
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