Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana Malinina 
Author-Name-First: Tatiana               
Author-Name-Last: Malinina
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title: Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice
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.
Year: 2010
Issue: 146P
File-URL: http://www.iep.ru/files/RePEc/gai/rpaper/54Malinina.pdf
File-Format: Application/pdf
File-Function: Revised version, 2012
Classification-JEL: E62, H20, H24, H25, H50, H60
Keywords: Tax Expenditure, Tax, fiscal policy, 
Handle: RePEc:gai:rpaper:54
Language:ru