Role of Tax Preferences in Financial Infrastructure
Book Details
Format
Hardback or Cased Book
ISBN-10
1616685468
ISBN-13
9781616685461
Publisher
Nova Science Publishers Inc
Imprint
Nova Science Publishers Inc
Country of Manufacture
US
Country of Publication
GB
Publication Date
Aug 1st, 2010
Print length
149 Pages
Weight
360 grams
Dimensions
23.10 x 15.70 x 1.50 cms
Product Classification:
Taxation & duties law
AI Summary
Ksh 25,900.00
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The federal government supports infrastructure investment in a variety of ways. However, the most common means of providing a tax subsidy for infrastructure investment, by offering a tax exemption for interest on state and local bonds, is generally viewed to be an inefficient way to subsidise state and local borrowing, largely because the revenue cost to the federal government may exceed the interest-cost subsidy provided to state and local governments by a substantial amount. This book assesses the role of tax preferences in infrastructure investments in the United States and discusses the types of tax preferences for state and local bonds, and it also considers how the current system of tax preference might change as a result of greater use of tax-credit bonds.
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