Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies
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- Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
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- Vjekoslav Bratic, 2006. "Tax expenditures: a theoretical review," Financial Theory and Practice, Institute of Public Finance, vol. 30(2), pages 113-127.
- Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
- Viktor V. Ivanov & Nadezhda A. Lvova & Natalia V. Pokrovskaia & Svetlana V. Naumenkova, 2018. "Determinants of tax incentives for investment activity of enterprises," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(2), pages 125-141.
- repec:esr:chaptr:jacb200505 is not listed on IDEAS
- Boss, Alfred & Rosenschon, Astrid, 2006. "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers 1267, Kiel Institute for the World Economy (IfW Kiel).
- Renato E. Reside, Jr. & Ruperto Alonzo, . "Non-Investment-Related Tax Incentives (NITIs): A Policy Paper," PCED Policy Notes, Philippine Center for Economic Development.
- Vjekoslav Bratic, 2012. "(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 36(4), pages 373-394.
- World Bank, 2018. "Indonesia Economic Quarterly, March 2018," World Bank Publications - Reports 29616, The World Bank Group.
- World Bank Group, 2015. "Moldova Public Expenditure Review," World Bank Publications - Reports 28331, The World Bank Group.
- Callan, Tim & Walsh, John R. & Coleman, Kieran, 2005. "Tax Expenditures," Papers BP2006/3, Economic and Social Research Institute (ESRI).
- Swift, Zhicheng Li, 2006. "Managing the effects of tax expenditures on the national budget," Policy Research Working Paper Series 3927, The World Bank.
- Jozef Pacolet & Joris Vanormelingen, 2015. "Illicit Financial Flows: concepts and first macro estimates for Belgium and its 18 preferred partner countries," BeFinD Working Papers 0110, University of Namur, Department of Economics.
- 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.
- Schuknecht, Ludger & Ebert, Werner & Thöne, Michael & Afonso, António, 2005. "Quality of public finances and growth," Working Paper Series 438, European Central Bank.
- Yury M. Gorlin & Victor Y. Lyashok, 2018. "Tax Incentives in Russia and Other Countries: Critical Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 34-46, December.
- Mr. Thomas Dalsgaard, 2005. "U.S. Tax Reform: An Overview of the Current Debate and Policy Options," IMF Working Papers 2005/138, International Monetary Fund.
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Public Sector Economics Private Sector Development - Business Environment Governance - National Governance Private Sector Development - Business in Development Environmental Economics and Policies Public Sector Development Environment;Statistics
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