Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1990. / Vita. Abstract. Includes bibliographical references (leaves 216-243). Also available via the Internet.

Thesis (J.S.D.)--University of Chicago Law School, 2003. / Cover title. Photocopy (Typescript). "August 2003." Includes bibliographical references. Also available on the Internet.

In law, neutrality is now a postulate and this is particularly true about Social Tax Expenditures (STEs) which are tax measures with a redistributive goal, similar to welfare benefits. Hence, taxation and the welfare state are closely connected insofar as STEs are part of the welfare system. But they are introduced within a context of apparent gender-neutrality. Tax law takes little account of gender in the implementation of tax policy. Moreover, the normative criteria for the analysis of tax regimes include concepts such as equity—which suggests that taxpayers in the same position should be treated the same way. We see the potential for a clash of interests between social policy and the founding principles of taxation. The risk is of being unable to account for gender in tax law. My thesis therefore seeks to answer this research question: does the STEs and tax policy discourse relating to STEs contain gender assumptions on the role of women that could, in their subsequent implementation, affect women’s relationship to the STEs? They may be written in gender-neutral terms, they may not consider gender in their implementation. A purely positivistic approach would not highlight how the increasing importance of neutrality in the construction and implementation of law may hide important assumptions about women. Law is an institution and a discourse that has the potential of constructing identities and norms. What is conceived as a neutral or objective approach to law has often been criticized as mirroring the experience, values and reality of the majority. Therefore, law, as a discourse, can perpetuate values, according to an ideal imposed by the majority, neglecting those of minority groups. In a critical approach to this apparent neutrality, the study of the relationship between power and knowledge is necessary. A critical approach from a gender perspective will highlight how women’s identity can be constructed through the tax policy discourse. At the theoretical level, the intimate relationship STEs share with welfare programmes requires that they be examined using a conceptual framework similar to that which is used to examine other benefits of the welfare state. First, I used this literature to organize the discourse analysis according to the three discursive periods regarding the welfare state. Secondly, the themes for the discourse analysis were also identified from the welfare state literature. Empirically, I conducted a thematic discourse analysis of those STEs using budgetary papers, debates in the House of Commons, and other documents emanating from the government outlining the legislative intent. Results indicate that the discourse around STEs is limited to a conversation in terms of the technical aspect of the law which limits the potential for the discourse in terms of welfare provision. This thesis also reveal that the tax policy discourse in relation to STEs is not gender-neutral. In constructing STEs, various assumptions are made about women and their role in society.

Tax expenditures are deviations from a normative tax structure which take the form of exemptions, deductions, credits, etc. Tax expenditure reports show estimates of revenues foregone from tax expenditures. This study investigated report use in ten states by (1) examining tax expenditure reporting processes and report use and (2) applying three path models of technical information use to tax expenditure reports. Data were gathered from report preparers-legislative staff persons and legislators. The adoption of recommended standard features was examined. Commonly adopted core features and innovative features were identified. Examination of tax expenditure reports and reporting processes supports the following findings: (1) The tax expenditure concept has broad acceptance. (2) Reporting achieves an educational objective by facilitating an understanding of tax structure. (3) Use of reports is consistent with the use of technical information in general. (4) Legislators and staff persons share similar perceptions on reporting. (5) The practice of formally comparing tax and direct expenditures has not been widely adopted. (6) Awareness of tax expenditure costs may protect revenues by fostering resistance to new tax expenditures. In the three specified path models of information use, the dependent variable is level of report use. The independent variables in each model represent three theory of information use. The most paths were retained as significant in the information specific model, but the individual attribute model explained the highest percentage of variance in level of use (28.1%). The role constraint model was unsupported. A final combined model, explaining 34.3% of variance in level of use, shows that the information specific and personal attribute models are related. In the combined model: (1) report usefulness has the largest direct and total effect on level of use, (2) the exogenous variables, quality of report communication and fiscal analysis attitude affect report usefulness by affecting the intervening variables, relevance of report and technical quality of report. This suggests report preparers may influence marginally report use by improving report communication and technical quality of reports. / Ph. D.

The main objective of the thesis is to analyse tax expenditures in the tax system of the Czech Republic. More specifically to identify tax expenditures in legislation setting down personal income tax, corporate income tax and value added tax in 2008 and quantify their impact to tax revenues. The work starts with the review of the literature in this field. There is a rich academic literature dealing with various aspects of tax expenditure analysis starting with their identifi-cation and quantification and continuing to distributional analysis or analysis of compliance costs. Most if the literature originates in the United States where a substantial amount of pa-pers deals with the critique of official tax expenditure reports or with suggestions how to im-prove it. Similar topics are absent in the literature in other countries. Another source are the official tax expenditure reports published in several countries. The conclusion can be drawn that there are no internationally accepted standards of tax expenditures analysis. Another conclu-sion deals with the term tax expenditure itself. It was conceived in the United States in the 1960's to express that many tax reliefs are in fact direct expenditures hidden in the tax system. However sometimes provisions which are not analogical to direct expenditures are called tax expenditures as well. That's why the term tax expenditure is avoided in this thesis. Instead a more general term tax relief is used. Tax expenditures thus represent a subset of tax reliefs. Tax reliefs are defined as provisions of the tax law which represent lower tax liability or deferral of the tax liability for the tax payer. Tax reliefs are identified by their form, i.e. tax exemptions, reduced rates, tax credits etc. Features which represent an integral part of the tax system (e.g. deduction of input VAT) are not identified as a tax relief. This assures that the full list is created. Then the normative analysis is used to identify main rationale for each tax reliefs, i.e. tax reliefs which have been introduced in order to support other public policies' targets (genuine tax expenditures), tax relief which have been introduced in order to increase tax system effectiveness mainly by reducing the compliance costs and finally tax reliefs which share attribute of both aforementioned group. Based on this, there have been identified 210 tax reliefs (PIT: 119, CIT: 62, VAT: 29). From the point of view of further analysis, the most important part represent the genuine tax expenditures. Methods to quantify the identified tax reliefs were devised based on data avail-able. There was identified 57 tax expenditures out of all 210 tax reliefs with total amount of CZK 120 bn. It is important to bear in mind however that the simple addition of tax reliefs is not methodologically correct since abolition of several tax reliefs has different impact on tax revenues than addition of individually quantified impacts. The main contribution of the thesis consists in setting up a complete list of the tax re-liefs in the tax system of the Czech Republic for the taxes with the highest revenues. This will enable to prepare such an analysis on a regular basis, to include other taxes and to improve the methods used. The stakeholders in the field of public finance policy and tax policy will thus have more information available to design more effective policies. Further research dealing with other aspects of selected tax expenditures such as their distributional impacts can draw from this thesis as well.

Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1980. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Bibliography: leaf 140. / by Joan Chalmers Williams. / M.C.P.

This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU&rsquo / s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU&rsquo / s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey&rsquo / s tax laws will be explained followed by an evaluation of to what extent Turkey&rsquo / s tax expenditures are harmonized to the EU.

Thesis (Ph.D.)--Syracuse University, 2007. / "Publication number: AAT 3295532."

本研究為探討稅式支出稅收影響數及其替代財源如何評估之問題。稅式支出指偏離一般課稅準則時，所造成之租稅損失，為避免造成國家財政持續惡化，於研擬稅式支出法案時，應提出稅收影響數與財源籌措之評估報告，以供參考。 本研究主要發現如下： 一、稅收影響數估算原則包含以下六點： （一）就稅基部分，計算稅收損失金額時所應使用的稅基，應為經誘發結果影響後的整體產業利益，不因是否原始存在而有所差別，計算稅收增加金額時則僅包含因該稅式支出法規訂定而增加之金額。 （二）就稅率部份，為實際影響政府財政收入之稅率，如計算營利事業所得稅稅收損失數時，應僅考量實質稅收損失率。 （三）應考慮不同法規是否有所差異，如促產條例中投資抵減與五年免稅不可同時適用，但於其他法規中便有不同之規定。 （四）推估的範圍會因法規修正範圍而有所不同。 （五）估算稅收增加時，僅對於總體經濟有所影響者進行估算，於就業增加與土地價值增加部分皆須考量其他產業之變化。 （六）估算稅收影響數時，針對某些具重大影響之變數，可使用敏感性分析。 二、依一定步驟判斷是否推動稅式支出法案，包含以下步驟（詳圖4.1）： （一）依一定之流程估算總體經濟效益與稅收影響數兩項數據。 （二）判斷總體經濟效益之正負。若效益為負，則代表此項法案並未帶來經濟上附加價值之增加，而不應推動此法案；若對效益為正，則需繼續評估。 （三）判斷稅收影響數之正負。若稅收影響數為正，則應推動此法案；但是當稅收影響數為負，在稅收損失數大於一定金額之情形下，則應針對其替代財源及所得重分配效果進行評估，決定是否推動此法案。 三、關於財源籌措部份，可考量連鎖效果與替代財源兩項因素，如下所示： （一）連鎖效果：可依連鎖效果估算稅收增加數，主要包含營利事業所得稅、營業稅及個人綜合所得稅三大部分。 （二）替代財源：包含增加收入或減少支出兩種方式。 1 增加收入：可修改現有稅法，但修改時須注意現行制度之公平性。 2 減少支出：就直接支出方面，應檢討當租稅優惠事項實施後，現有補助是否有重複的情形發生，而須減少。就間接支出而言，應檢討現有稅式支出項目，是否有不切實際之處，進行修正與檢討。 / Tax expenditures means the tax losses derived from the divergences of the normative tax structure that is designed to favor a particular industry, activity, or groups. The effects on taxation are through the tax system rather than through direct grants, loans, or other forms of government subsidies. Tax expenditures will increase annual government expenditures, so competent government agency should provide tax expenditures report before making the new law to estimate tax expenditures and point out the effective method of raising financial sources. Owing to the definitions of tax expenditures report components are not unified, there are a wide variety of reports at present. The focus of this study is to acquire the criterion of the tax expenditures report components. The tax expenditures report will have government credibility on the basis of the same criterion, therefore it will be a useful tool in managing and controlling the government expenditures for Executive Yuan and Legislative Yuan.

Os benefícios fiscais produzem efeitos financeiros similares aos das despesas públicas, mais especificamente as subvenções, na medida em que ambos são instrumentos utilizados para transferir ao particular beneficiado recursos financeiros que a priori pertenceriam ao Estado. Nesse sentido, foi criado nos Estados Unidos nas décadas de 1960 e 1970 o conceito de tax expenditure, traduzido para o português para renúncia de receita ou gasto tributário, o qual representa a quantificação dos efeitos financeiros dos benefícios fiscais. Tal enunciado quantitativo, uma vez integrado ao processo orçamentário, torna possível a comparação do custo financeiro dos benefícios fiscais com as despesas diretas de mesma finalidade, tornando a instituição de tais normas tributárias mais controlada e transparente. No Brasil, somente com a Constituição Federal de 1988 foram instituídos controles sobre os gastos tributários, determinando o texto constitucional a necessidade de inclusão de um relatório de gastos tributários anexo à proposta orçamentária, bem como a competência fiscalizatória dos órgãos de controle interno e externo para a fiscalização da aplicação das renúncias de receita. Tal controle foi intensificado com a promulgação da Lei Complementar n. 101/2000, a qual determina em seu artigo 14 diversos requisitos para os instrumentos introdutores de benefícios fiscais, inclusive a necessidade de compensação da receita perdida com outras fontes de recursos. A aplicação das normas relativas aos gastos tributários, entretanto, necessita de um conceito consistente de benefício fiscal, o qual permite identificar as normas tributárias que devem ter seus efeitos financeiros submetidos a controle orçamentário. Tal conceito ainda não pode ser encontrado no Brasil, uma vez que o próprio Governo federal ainda não apresenta uma definição rigorosa e consistente para o instituto. Assim, partindo de um conceito de benefício fiscal encontrado na lei complementar, este trabalho apresenta diretrizes para a identificação de gastos tributários nos institutos tradicionalmente utilizados para a concessão de exonerações tributárias. / The tax benefits produce financial effects similar to those of the public expenditures, more specifically subsidies, since both institutes are instruments used to transfer to the citizen resources that would have belonged to the State. Because of this conclusion was created in the United States of America in the 60ths and 70ths the concept of tax expenditure, which represents the estimated value of the financial effects of the tax benefits. This estimated figure, once integrated to the budget process, allows the comparison between the financial cost of the tax benefits and the public expenses of similar goals, providing controls and accountability to the creation of such tax norms. In Brazil, only the Federal Constitution of 1988 created controls to the tax expenditures, establishing the obligatory inclusion of a tax expenditures report attached to the budget proposal, as well as the power to the Authorities of the intern and extern financial controls to investigate the application of tax expenditures. The control of tax expenditures was increased with the Complementary Law 101/2000, whose article 14 establishes several conditions to the legal act that creates tax benefits, including the necessity of compensate the tax losses with additional sources of revenue. The application of these controls requirers a consistent definition of fiscal benefits, which allows the identification of the norms that produce tax expenditures. Such concept still cannot be found in Brazil, since the Federal Government still do not presents a satisfactory definition of what would be a tax benefit. Therefore, once found a definition of tax benefits in the Complementary Law, this study presents conclusions that contribute to the identification of tax expenditures in the traditional institutes of Brazilian tax law.