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dc.contributor.convenorN/Aen_US
dc.contributor.authorWanna, Johnen_US
dc.contributor.editorN/Aen_US
dc.date.accessioned2017-04-04T14:13:41Z
dc.date.available2017-04-04T14:13:41Z
dc.date.issued2003en_US
dc.identifier.urihttp://hdl.handle.net/10072/1866
dc.description.abstractGovernments have resource impacts on the economy and society in many ways. While taxation and direct expenditure impacts have been studied and form the basis of much of the fiscal impact assessments of government, the issue of tax expenditures has been largely ignored. Tax expenditures (concessions granted to individuals and companies) have existed since the early C2oth but were really only acknowledged and counted since the early 1980s. The impacts of tax expenditures are not widely reported or known - although there is a technical economic literature (largely driven by the US) which has attempted to define and classify them. In Australia and Canada these measures (as revenue foregone) are substantial and yet they do not go through any semblance of a budgetary process. Central economic or budgetary agencies can review tax expenditures at any time but they often do not chose to re-open these concessionary schemes. This paper assesses what we know about the scale and scope of tax expenditures in Australia and Canada and attempts to ask whether a more robust 'budgeting' of these measures is possible.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherAustralian Political Studies Association (APSA)en_US
dc.publisher.placeHobarten_US
dc.publisher.urihttp://www.auspsa.org.au/en_US
dc.relation.ispartofconferencename51st Australasian Political Studies Association Conference 2003en_US
dc.relation.ispartofconferencetitleAustralasian Political Studies Association Conferenceen_US
dc.relation.ispartofdatefrom2003-09-29en_US
dc.relation.ispartofdateto2003-10-01en_US
dc.relation.ispartoflocationHobarten_US
dc.subject.fieldofresearchcode360101en_US
dc.titleInvisible Hands? The Non-Budgeting of Tax Expenditures in Australia and Canadaen_US
dc.typeConference outputen_US
dc.type.descriptionE1 - Conference Publications (HERDC)en_US
dc.type.codeE - Conference Publicationsen_US
gro.facultyGriffith Business School, School of Government and International Relationsen_US
gro.date.issued2015-06-04T03:43:59Z
gro.hasfulltextNo Full Text


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    Contains papers delivered by Griffith authors at national and international conferences.

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