Philanthropy, tax expenditures and competitive neutrality. What are the dilemmas facing tax administration employees?

Tax expenditures shift responsibilities for policies promoting the public good to tax administrations. This poses practical difficulties to administrators who have to apply general rules and definitions to specific cases. The issue of competitive neutrality often proves decisive in granting the status of public utility.

Auteur·e·s
Lambelet Alexandre
Balsiger Philip
Carnac Romain
Honegger Caroline
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Lambelet, A., Balsiger, P., Carnac, R., & Honegger, C. (2019). Philanthropy, tax expenditures and competitive neutrality. What are the dilemmas facing tax administration employees? Expert Focus, 3, 218-221.