Locates tax expenditure management within the broader discourse of liberal democratic political theory.
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Tax expenditure management - a critical assessment
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Type: Book
Locates tax expenditure management within the broader discourse of liberal democratic political theory.
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. This book deals with how a tax expenditure might be defined and managed in a modern democracy. The book is broadly divided into tw…
Locates tax expenditure management within the broader discourse of liberal democratic political theory.