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Tax Expenditures: the $30 Billion Twilight Zone of Government Spending

Publisher
Government expenditure Taxation Expenditure tax Public sector Australia
Description

This paper examines the $30 billion in Commonwealth tax expenditures which provide tax benefits through deductions, rebates, reduced rates and deferred liabilities. While essentially the same as outlays, tax expenditures are not subject to the same scrutiny but provide the cosmetic effect of a slimmer public sector with lower outlays and taxation receipts.

Publication Details
Access Rights Type:
open
Series:
Research Paper No.8 2002–03