Tax expenditures--shedding light on government spending through the tax system : lessons from developed and transition economies / edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift.

Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002.

Tax expenditures : general concept, measurement, and overview of countrypractices / Zhicheng Li Swift, Hana Polackova Brixi, Christian Valenduc -- A framework for evaluating tax measures and some methodological issues / Gordon J. Lenjosek -- Tax expenditures in Australia / Colin Brown -- From tax expenditure reporting to tax policy analysis : some experience from Belgium / Christian Valenduc -- Federal tax expenditures in Canada / Marc Seguin, Simon Gurr -- Tax expenditures in the Netherlands / Leo van den Ende, Amir Haberham, Kees den Boogert -- Tax expenditures in the United States : experience and practice / Emil Sunley -- Establishing a tax expenditure administrative system that achieves a sound fiscal system in China / Yaobin Shi -- China's current tax expenditure system : issues and policy options / Guoqiang Ma -- Poland : reforming tax expenditure programs / Carlos B. Cavalcanti, Zhicheng Li Swift -- Managing tax expenditures : policy options / Hana Polackova Brixi.