Reforming Tax Expenditures in Italy : What, Why, and How? /
The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts-urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance c...
| Main Author: | |
|---|---|
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2014.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2014/007 |
| Online Access: | Full text available on IMF |
| Summary: | The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts-urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms. |
|---|---|
| Item Description: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Physical Description: | 1 online resource (16 pages) |
| Format: | Mode of access: Internet |
| ISSN: | 1018-5941 |
| Access: | Electronic access restricted to authorized BRAC University faculty, staff and students |