5 edition of Evaluating tax expenditures found in the catalog.
Evaluating tax expenditures
Published
1998
by Jossey-Bass Publishers in San Francisco, CA
.
Written in
Edition Notes
| Statement | Lois-ellin Datta, Patrick G. Grasso, editors. |
| Series | Jossey-Bass education series, New directions for evaluation -- no. 79 |
| Contributions | Datta, Lois-ellin, 1932-, Grasso, Patrick., American Evaluation Association. |
| The Physical Object | |
|---|---|
| Pagination | 150 p. : |
| Number of Pages | 150 |
| ID Numbers | |
| Open Library | OL15521120M |
| ISBN 10 | 0787915521 |
| OCLC/WorldCa | 40093373 |
A Review of Selected Tax Expenditures Page 5 Evaluating Tax Expenditures Tax policy principles are not the primary benchmarks for evaluating tax expenditures. It is sometimes suggested that tax expenditures should be evaluated in the same manner as basic tax . Tax Expenditures: Concept and Framework for Analysis Thomas F. Pogue I. Introduction Tax expenditures arise when governments try to accomplish objectives using special tax provisions rather than other expenditure policies such as appropriations (direct spending), regulations, loans, and Size: 94KB.
Tax Expenditure Reforms. The following reforms are all designed to reduce the degree to which current budgeting rules are biased in favor of tax expenditures: • A high-quality tax expenditure report is a bare minimum requirement for even beginning to bring tax expenditures on a more even footing with other areas of state budgets. It introduces some tools to evaluate the costs and benefits of tax expenditures. Regarding the feasibility of international coordination on tax expenditures, it is fair to conclude that, under current conditions, it is highly unlikely to advance towards a higher centralization as there is not enough clear information on this matter.
the form of tax liability that the various provisions affect. The ultimate beneficiaries of corporate tax expenditures could be shareholders, employees, customers, or other providers of capital, depending on economic forces. Table 3 ranks the major tax expenditures by the size of their revenue effect. • Create a Tax Expenditure Commission to oversee the evaluation process and make recommendations to the Legislature and governor. • Prioritize which tax expenditures to evaluate earliest using the six criteria described in Chapter 4. • Require the Tax Expenditure Commission to define a clear and measurable purpose for each tax.
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Increased demand for better use of evidence in policymaking has sparked bipartisan support for better evaluation of federal spending programs. Tax expenditures, spending-like subsidies embedded in the tax code, cost taxpayers roughly as much as domestic discretionary programs, yet receive little-to-no scrutiny from government evaluators.
Many large tax expenditures have existed. Evaluating Tax Expenditures: Tools and Techniques for Assessing Outcomes by Lois-Ellin Datta,available at Book Depository with free delivery worldwide.
Tax expenditures are provisions that reduce the amount of revenue that is collected by providing special treatment to a particular class of individual, type of income, industry, or activity. Economists call this a “tax expenditure” to make the point that the economic impact of these provisions is conceptually equivalent to that of direct government spending.
Tax expenditures are considered “spending through the tax code” because they grant special tax preferences to individuals or corporations for particular activities. Economists consider most tax expenditures analogous to spending because the result often can be achieved through a targeted spending provision.
Increased demand for better use of evidence in policymaking has sparked bipartisan support for better evaluation of federal spending programs.
Tax expenditures, spending-like subsidies embedded in the tax code, cost taxpayers roughly as much as domestic discretionary programs, yet receive little-to-no scrutiny from government evaluators. Many large tax expenditures have existed for decades Author: Benjamin H. Harris.
The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach OECD Taxation Working Papers Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related by: 7.
Another complication relates to the economic effect of Evaluating tax expenditures book higher tax rates that result from a narrower tax base.
Holding debt constant, tax expenditures require a higher tax rate to raise the same amount of revenue. In general, higher tax rates distort economic decision making, resulting in efficiency costs.
Tax Expenditures—Shedding Light on Government Spending through the Tax System discusses conceptual and methodological issues relating to tax expenditures, pro-vides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally.
) are not tax expenditures. Burton and Sadiq () inspire reflection on what might be the general concept of a tax expenditure by posing three questions: Is a tax expenditure a provision which provides preferential tax treatment to one group of taxpayers over another group of taxpayers.
Evaluation of Economic, Structural and Revenue Aspects of Tax Policy Tax Expenditure Analysis Evaluation of the Impact of Non-Tax Economic Policies Forecasting of Future Tax Revenues Summary 2.
Macro Foundations of Revenue Forecasting 16 Points of Tax Impact National Accounting. As we consider various tax expenditures, with Tax Reform looming on the horizon, a framework for evaluating each tax expenditure is needed.
I have blogged about this need starting point would be preparing an analysis similar to that contained in Section of the ‘‘American Jobs and Closing Tax Loopholes Act of ”. Presents six case studies, which examine a variety of tax expenditures, some affecting human services programs, such as housing and some aimed at broader investment purposes.
This book demonstrate how data and the familiar tools of evaluation can be successfully used to examine the effectiveness, results, and impacts of tax expenditures. best practice in ex ante and ex post evaluation of tax expenditures. By way of example it included a brief synopsis of some of the more recent tax expenditure reviews.
In Octoberthe Department published its first annual Report on Tax Expenditures which built on the Tax Expenditure Guidelines and had two interrelated Size: 2MB.
Evaluating Tax Expenditures: The JLARC Model Jason Juffras D.C. Office of Revenue Analysis FTA Revenue Estimation and Tax Research Conference Septem The views expressed herein are solely those of the author, and do not represent any official views of the District of Columbia chief financial officer.
District of Columbia. underlie tax expenditures and applies that economic thinking to our new paradigm. Finally, Section VI reviews some of the issues associated with quantifying tax expenditures under the revised definitions.
1 This document may be cited as follows: Joint Committee on Taxation, A Reconsideration of Tax Expenditure Analysis (JCX), File Size: KB. Tax expenditures - % of tax revenues for each type of tax Expenditure area Technically motivated In total Tax expenditures 1.
Taxation of labour 1 0 1 2. Social security contributions and wage taxes 5 0 5 3. Capital tax 49 8 58 4. Taxation of corporate gains 2 2 4 5. VAT 16 2 18 6. Excise duties 28 1 29 7. Tax Expenditures: Overview and Analysis Congressional Research Service Summary Tax expenditures—revenue losses associated with targeted provisions that move the income tax away from a “theoretical normal” tax system—are a long-standing feature of the U.S.
tax code. In some ways, tax expenditures resemble direct spending Size: KB. Tax exemptions, tax deductions, tax offsets, concessional tax rates and deferrals of tax liability are examples of tax expenditures. Tax expenditures are reported in an annual statement by Treasury.
In –13, there were tax expenditures provided under the Australian tax system, the total value of which was estimated at approximately. The annual value of tax expenditures for tax deferrals is reported on a cash basis in all tables except Table 4. Casbased es- h-timates reflect the difference between taxes deferred in the current year and incoming revenues that are received due to deferrals of taxes from prior years.
Although such estimates are useful as a measure of cash File Size: 1MB. Unlike revenue estimates, tax expenditure estimates do not incorporate any behavioral response of taxpayers or changes in the timing of tax payments. JCX (Decem ) Estimates Of Federal Tax Expenditures For Fiscal Years JCX (Octo ).
GAO was asked to identify data needed for evaluating tax expenditures and its availability. This report: (1) determines the information available from IRS for evaluating tax expenditures; and (2) compares, for a few case studies, the information identified by federal agencies for evaluating outlay programs with similar purposes to tax expenditures.is the main objective of the core processes of budget preparation.
• Addressing operational efficiency and performance issues. This chapter focuses on the core processes of budget preparation, and on mechanisms for aggregate expenditure control and strategic allocation of resources. Efficiency and performance issues are discussed in chapter File Size: KB.The Tax Foundation is the nation’s leading independent tax policy nonprofit.
Sinceour principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels.
