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Reviewing Federal Tax Expenditures

"Reviewing Federal Tax Expenditures" Chapter 17 in Income Tax at 100 Years, edited by Jinyan Li, J. Scott Wilkie and Larry Chapman. Published by the Canadian Tax Foundation 2017.

36 Pages Posted: 24 Oct 2017

See all articles by John Lester

John Lester

University of Calgary - The School of Public Policy ; Centre for the Study of Living Standards

Date Written: July 20, 2017

Abstract

In this chapter, I set out an approach for evaluating or assessing tax expenditures as part of an expenditure management system. I also make some recommendations on how tax expenditures should be included in one-off spending-control initiatives, and I discuss the merits of selected Canadian measures. Finally, this chapter provides a perspective on the evolution of Canadian tax expenditures over time.

Keywords: Tax expenditures

Suggested Citation

Lester, John, Reviewing Federal Tax Expenditures (July 20, 2017). "Reviewing Federal Tax Expenditures" Chapter 17 in Income Tax at 100 Years, edited by Jinyan Li, J. Scott Wilkie and Larry Chapman. Published by the Canadian Tax Foundation 2017., Available at SSRN: https://ssrn.com/abstract=3049560

John Lester (Contact Author)

University of Calgary - The School of Public Policy ( email )

Calgary, Alberta
Canada
6136010649 (Phone)

Centre for the Study of Living Standards ( email )

Ottawa
Canada

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