Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Recently developing countries have \n focused attention on the usefulness of tax \n expenditures' in shaping prudent and transparent fiscal \n policy. In adopting a market economy, developing countries \n commonly use tax expenditures as major fiscal policy \n instruments. However, with limited theoretical understanding \n of, and ad hoc experience with, applying tax expenditures, \n developing countries now confront not only revenue losses \n higher than they had anticipated but also the erosion of \n their tax bases in systems that generally have been in \n existence fewer than 10 years. Fortunately, the experience \n and practice of developed countries offer insights into \n understanding and applying tax expenditures. Most developed \n countries have established tax reporting systems, which \n provide empirical information on their tax expenditures. \n Such tax reporting systems tend to be part of a \n country's overall fiscal system for strengthening \n government finance and contribute significantly to fiscal \n transparency. Using the information available, several \n governments attempt to analyze the cost and economic effects \n of individual tax expenditures. Some governments even bring \n tax expenditures into the budgetary process and subject them \n to a level of scrutiny similar to that for direct \n expenditures. This book contains several papers on how both \n developed and transition economies define and apply tax \n expenditure systems. The developed countries-Australia, \n Belgium, Canada, the Netherlands, and the United States-have \n established tax expenditure accounting and, in varying \n degress, brought tax expenditures into budgetary process. \n The experience of China and Poland shed light on why it is \n important for developing and transition economies to ensure \n fiscal transparency and to perform systematic fiscal \n analysis when implementing tax expenditures, as well as how \n to address these issues in relatively new tax systems.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.002 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it