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: | |
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Format: | Journal |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2014.
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Series: | IMF Working Papers; Working Paper ;
No. 2014/007 |
Online Access: | Full text available on IMF |