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
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
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