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ENRICHED TAX EXPENDITURE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1984-11-29

English

Subject field(s)
  • Taxation
DEF

A tax expenditure which has been expanded to reach a wider group of taxpayers or which provides additional reduction in tax liabilities. This results in increased revenue costs to the government.

French

Domaine(s)
  • Fiscalité
CONT

Bien qu'un abaissement général de l'impôt donne effectivement une plus grande place au secteur privé, une réduction fiscale spécifique, sous forme d'une dépense fiscale nouvelle ou accrue, intensifie habituellement l'intervention de l'Etat dans l'économie.

Key term(s)
  • dépense fiscale nouvelle

Spanish

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