- Table View
- List View
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.
Select your download format based upon: 1) how you want to read your book, and 2) compatibility with your reading tool. For more details, visit the Formats page under the Getting Started tab.See and hear words read aloud
- DAISY Text - See words on the screen and hear words being read aloud with the text-to-speech voice installed on your reading tool. Navigate by page, chapter, section, and more. Can also be used in audio-only mode. Compatible with many reading tools, including Bookshare’s free reading tools.
- DAISY Text with Images - Similar to DAISY Text with the addition of images within the Text. Your reading tool must support images.
- Read Now with Bookshare Web Reader - Read and see images directly from your Internet browser without downloading! Text-to-speech voicing and word highlighting are available on Google Chrome (extension installation required). Other browsers can be used with limited features. Learn more
- DAISY Audio - Listen to books in audio-only mode with the high-quality Kendra voice by Ivona pre-installed. Navigate by page, chapter, section, and more. Must be used with a DAISY Audio compatible reading tool.
- MP3 - Listen to books in audio-only mode with the high-quality Kendra voice by Ivona pre-installed. Navigate using tracks. Can be used with any MP3 player.
- BRF (Braille Ready Format) - Read with any BRF compatible refreshable braille display; navigate using the search or find feature.
- DAISY Text - Read with any DAISY 3.0 compatible refreshable braille display, navigate by page, chapter, section, and more.
- Embossed Braille - Use Bookshare’s DAISY Text or BRF formats to generate embossed braille.