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序LegalAnalysisofTaxExpeem，byStevenXuhongLee
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Foreword by
Jeffrey Oweor， OEtre for Tax Polid Administration
&ures may be defined as publiditures delivered through the tax system， usiax s falling outside a ben）tax syste Special tax s take the form of a reduced tax rate， a tax allowaion from a tax base， a tax credit dedust tax payable， tax deferral or exemption， or other form of offset to tax liability.A tax iimulate i is a classic example.In practiing a ben'tax system is troversial， and one observes siderable differences atries in chmark definitions ahe tral output of tax expeing is the measurement of amounts of tax reveax expe is， revenues fone caused by deviatioax system from the ax systeVarious estimatiohods are observed.
&he motivatiularly measuriax expenditures i dots is tthen publice through iransparend improved ma of publids. Tax expeing e of total publiditure in various areas， delivered through direct cash outlays and through the tax systeIt curbs scope for rent-seeking， is required for efit assessments of tax expenditure programmes， and guides policy adjustment aax reforSix areas eing assists polig may be cited：
Ma of overall fiscal positioing revenue foax expehe goverter able to measure its fiscal positiosurplus）in the presend absence of a giveure， thereby tributing to fisagement. Improved fistrol also tributes to a more stable aain fiscal framework， eng to i.
Ma of budget alloent resources are allo part to various p.i， industrial support， support for R＆D， ee）through both direg aures.Total allos（‘eeted policy areas be addressed where gover has data o spendiimates of tax expenditures.
efit assessmeives-assessme soefit of taxrelief targeted at a given ador taxpayer group requires aax revehe measure. Tax expe addresses the‘ent of such assessments.Ahe amount of revenue foake-up under a given program is also relevant to ahe positive impaefits of the expenditure.
Distributio of tax relief-assessmeion of tax relief across different taxpayer groups ehe govero sider the iribution impact of tax expenditure provisio of adjustihem）.
Inform polig-assessment of the etary impact， resource-allod distributios， as well as reves relative to beax expenditures， helps inform polig（e. g.des over whether to ue， abolish， or ameure）.
Reduced scope for -tra assessment of tax expenditures reduces scope for of tax administrators. This helps eaxpayer pliand provides suppood goverhroughout the operatio.Indeed， o of tax＆s officials is often cited as a main tributing factovernaion and admiioax liabilities is als to FDI， for a number of reasons（e.g.by providiaireatment），and thus reduvestor uy over tax liabilities ing the tax treatment of other（rival）firms.
Looking atries， there is a g o dot tax expenditures iiternationally parable mao facilitate budget disd to foster tax reforms that seek to attaiages of broad tax bases and low statutory tax rates. Emphasis oure rep io medium-term is likely to eio of miulation models imate revehrough tax s（with refereices pursued for example by OEtries）.
&ax expenditure models ao eax expe requires a signifiitme of gover. While the outlays are dwarfed by returhe cligible， and many tries are not as able as others to fund such work.tries e framewreat behers where they assist， by shariise.For over 15 years， the tre for Tax Polid Administration of the OEtributed to this exge of knoerience by each year a‘miulation tax analysis'worksh quantitative models used to estimate the reve of corporate iax， persoax aax reforms， ing adjustments to tax expenditures.
Eveical to the exercise is the adoption by tries of rules ao eax expeing is embrad that regular rep is uo guide tax polient. This new book by Dr.Steven Xuhong Lee is a landmark publiber of reasons.Firstly， the authoranalyzes a number of fual legal issues， ing the ax expeing and issues involved in ing such rep ihe author reports detailed empirid try analyses of differehe legal basis of tax expeierries.Thirdly， gr legal research is presehe role and tributioure rep， aionships with human rights and freedoms， efficy， justid rule of law.Lastly， the author proposes tal system to support tax expeing in volving the modifi of the budget law of d the formulatiulations oure rep.Detailed suggestions for practical implementation are also provided.There is no doubt that this analysis will be invaluable as a pursues reform of its tax syste
At present， there are very feublis addressiant issues required to advaure measuremeing. Dr.Lee's researodel of tax expeion on the basis of a alysis of legal practices observed iure rep iries.His model provides a useful referenproviure systems iries， and in particular， for developing tries w towards establishiure system to support tax policy assessment and refor
Dr. Steven Xuhong LEE has held a number of positioax Policy Departmery of Finana.Since 2005，as a representative of Ministry of Finana， he has participated as aings Party 1 of the OEittee on Fiscal Affairs， aed Global ForuIax Policy Departmery of Finana hosted ihe Third Iional Tax Dialogue Global ce， led by the OECD together with other iianizatiohe Executive Secretary of a's planning ittee， and helped ensure a sue of the meeting.
Feb.，2012
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