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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax expenditure ： ウィキペディア英語版 Tax expenditure A tax expenditure program is government spending through the tax code. Tax expenditures alter the horizontal and vertical equity of the basic tax system by allowing exemptions, deductions, or credits to select groups or specific activities. For example, two people who earn exactly the same income can have different effective tax rates if one of the tax payers qualifies for certain tax expenditure programs by owning a home, having children, and receiving employer health care and pension insurance. Static scoring perpetuates the assumption that tax expenditures have the same effect on the budget deficit as appropriations spending. A new tax expenditure program, say to encourage employment, that costs the government $500 million in revenues has the same effect on the national deficit as providing $500M in grants to businesses that hire the unemployed, only if the assumption holds that no increased economic activity results due to the incentives created by the tax expenditure. In some circumstances, increased economic interactions spurred on by tax expenditures can generate augmented revenues that more than offset the amount not taken by the government. == The history of tax expenditures == In 1967, the tax expenditure concept was created by Stanley S. Surrey, former Assistant Secretary of the Treasury, as a way to represent the political use of tax breaks for means that were usually accomplished through budget spending. Secretary Surrey argued that members of Congress were using tax policy as a ``vast subsidy apparatus to reward favored constituencies or subsidize narrow policy areas.〔Surrey 1973, p. 6〕 The Congressional Budget and Impoundment Act of 1974 (CBA) defines tax expenditures as "those revenue losses attributable to provisions of the Federal tax laws which allow a special credit, a preferential rate of tax, or a deferral of tax liability" (Surrey 1985). They are equally common in other countries.〔Christian M.A. Valenduc, Hana Polackova Brixi, Zhicheng Li Swift: Tax Expenditures - Shedding Light on Government Spending Through the Tax System: Lessons from Developed and Transition Economies; World Bank Publications, 31 Jan 2003〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax expenditure」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.