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Koncepcja tax expenditures w systemie podatkowym

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  • Adam Wyszkowski

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  • Adam Wyszkowski, 2010. "Koncepcja tax expenditures w systemie podatkowym," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 9, pages 65-82.
    • Handle: RePEc:sgh:gosnar:y:2010:i:9:p:65-82
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    References listed on IDEAS

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    1. Leonard E. Burman & Christopher Geissler & Eric J. Toder, 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?," American Economic Review, American Economic Association, vol. 98(2), pages 79-83, May.
    2. Davie, Bruce F., 1994. "Tax Expenditures in the Federal Excise Tax System," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 39-62, March.
    3. Allen Schick, 2007. "Off-budget Expenditure: An Economic and Political Framework," OECD Journal on Budgeting, OECD Publishing, vol. 7(3), pages 1-32.
    4. Davie, Bruce F., 1994. "Tax Expenditures in the Federal Excise Tax System," National Tax Journal, National Tax Association, vol. 47(1), pages 39-62, March.
    5. Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, 2004. "Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies," World Bank Publications - Books, The World Bank Group, number 15067.
    6. Burman, Leonard E., 2003. "Is the Tax Expenditure Concept Still Relevant?," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 613-627, September.
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    Cited by:

    1. Ryta I. Dziemianowicz & Adam Wyszkowski & Renata Budlewska, 2014. "Tax expenditures jako ukryta forma wydatków publicznych," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 35-62.
    2. Sygut Edyta, 2018. "Tax Exemptions in Excise Duty in the Context of Fiscal Efficiency," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(2), pages 47-57, June.

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