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Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice

Tatiana Malinina

Research Paper Series, 2010, issue 146P

Abstract: This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax benefits and exempts, carries out their quantitative evaluation, drafts policy proposals regarding implementation of budgetary tax expenditure concept in Russia.

Keywords: Tax Expenditure; Tax; fiscal policy (search for similar items in EconPapers)
JEL-codes: E62 H20 H24 H25 H50 H60 (search for similar items in EconPapers)
Date: 2010
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http://www.iep.ru/files/RePEc/gai/rpaper/54Malinina.pdf Revised version, 2012 (application/pdf)

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