Tax Expenditures



Tax incentives, also known as tax breaks, tax exemptions, tax holidays and tax concessions, are preferential tax treatments provided to selected groups of taxpayers. This… Read More ›

Petroleum Industry Tax Incentives and Energy Policy Implications

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›

Extending the Scope of Australian Tax Expenditure Reporting

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