Author: Avi Elkind, Menahem Spiegel, Eytan Sheshinsky
April 04, 1986
This chapter presents the results of a study devoted to examining tax expenditure and exploring the possibility of introducing a tax expenditure budget in Israel.
Such a “budget: would provide the public with detailed and systematic information as to the amount of tax relief granted to certain population groups or defined economic activities. Tax expenditure, an important instrument used by the government in its activity in the economy, is neither documented in any medium nor budgeted in any way. The present study relates to the major tax laws, including income tax, VAT, employer’s tax, customs and indirect taxes.
This paper appears as a chapter in the Center’s annual publication, Changing Social Policy: Israel 1985-1986, and is available upon request.