01505cas a2200241 a 4500 AALejournalIMF014155 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484370773 1018-5941 BD-DhAAL BD-DhAAL Tyson, Justin. Reforming Tax Expenditures in Italy : What, Why, and How? / Justin Tyson. Washington, D.C. : International Monetary Fund, 2014. 1 online resource (16 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts-urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2014/007 Full text available on IMF http://elibrary.imf.org/view/journals/001/2014/007/001.2014.issue-007-en.xml IMF e-Library