Handbook of Best Practices on Tax Expenditure Measurements – An Iberoamerican experience published by Inter-American Center of Tax Administrations – CIAT. “The publications explores the definition of tax expenditures and explains the main existing types. Morevoer, it analyses various tax provisions attempting to illustrate clearly how to identify tax expenditures. It presents general and specific aspects of practice in tax expenditure measurement. Best practices followed by countries are examined more thoroughly. Finally, certain conventions that countries could adopt are proposed.”
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