{"title":"国家财政:加拿大的税收支出-历史估计和分析","authors":"J. Lester","doi":"10.32721/ctj.2019.67.3.fon","DOIUrl":null,"url":null,"abstract":"In this article, John Lester describes the federal tax expenditures database developed as part of the Finances of the Nation data portal. He also uses the database to analyze trends in federal tax expenditures over a 21-year period ending in 2019 and to identify the beneficiaries and the activities supported by these measures.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Finances of the Nation: Tax Expenditures in Canada — Historical Estimates and Analysis\",\"authors\":\"J. Lester\",\"doi\":\"10.32721/ctj.2019.67.3.fon\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this article, John Lester describes the federal tax expenditures database developed as part of the Finances of the Nation data portal. He also uses the database to analyze trends in federal tax expenditures over a 21-year period ending in 2019 and to identify the beneficiaries and the activities supported by these measures.\",\"PeriodicalId\":330166,\"journal\":{\"name\":\"Law & Society: Public Law - Tax eJournal\",\"volume\":\"19 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-09-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Law & Society: Public Law - Tax eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/ctj.2019.67.3.fon\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society: Public Law - Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/ctj.2019.67.3.fon","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Finances of the Nation: Tax Expenditures in Canada — Historical Estimates and Analysis
In this article, John Lester describes the federal tax expenditures database developed as part of the Finances of the Nation data portal. He also uses the database to analyze trends in federal tax expenditures over a 21-year period ending in 2019 and to identify the beneficiaries and the activities supported by these measures.
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