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Reforming Tax Expenditures in Italy: What, Why, and How?

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ISBN-10: 1306423511

ISBN-13: 9781306423519

Edition: N/A

Authors: Justin Tyson

List price: $9.40
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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.
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Book details

List price: $9.40
Publisher: International Monetary Fund
Publication date: 1/1/2014
Binding: E-Book 
Pages: 17
Language: English