000			01930nab a2200265 c 4500
999			_c140461 _d140461
003			ES-MaIEF
005			20230612192601.0
007			ta
008			190416t2019 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100			_963323 _aGuo, Yue Mei
245		0	_aTax expenditure scholarship and analysis in China _bYue Mei Guo and Richard Krever
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aIn the last quarter of the 20th century, the concept of a tax expenditure budget emerged as the primary mode of analysis of concessions in tax laws in advanced economies. Under this approach, the fiscal cost of concessions is calculated and lost revenue is treated as the equivalent of revenue collected and then disbursed by the government as subsidies to those benefiting from the concessions. The concept initially attracted considerable academic interest in China, though scholarship was largely limited to translation of foreign materials and subject to some confusion, as some scholars concluded the use of tax expenditure budgets amounted to endorsement of concessions as a vehicle for economic development. By the end of the first decade of the 21st century, academic interest in the field had largely faded, but government interest, first at the national level and more recently and selectively at the provincial level, has grown and limited tax expenditure accounts have been prepared, albeit considering newly enacted concessions only.
650		4	_943676 _aENSEÑANZA
650		4	_943264 _aEDUCACION
650		4	_950212 _aGASTOS FISCALES
650		4	_933911 _aCHINA
700	1		_aKrever, Richard E. _924255
773	0		_9159997 _oOP 1867/2019/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 34, n. 1, 2019, p. 199-219
942			_cART