Template-Type: ReDIF-Article 1.0
Author-Name: Nikolai S. Milogolov
Author-Email: nikmilogolov@gmail.com
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Tax benefits on healthcare and education in Russia and selected OECD countries.
Abstract: There is a comparative analysis of “hidden” expenditures on healthcare and education in this article. For the purposes of this analysis, we use the term “hidden” expenditure on healthcare and education by which we mean tax benefits. We compare tax benefits on VAT, personal income tax and corporate profit tax in selected OECD countries such as Spain, Slovakia, Norway, USA, UK, France, Germany and Turkey with Russian tax benefits.
Classification-JEL:
Keywords: tax benefits, education, healthcare, individual income tax, VAT, corporate profit tax
Journal: Finansovyj žhurnal — Financial Journal
Pages: 68-75
Issue: 3
Year: 2014
Month: September
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/3/07_3_2014.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140307:p:68-75