This book investigates the nature and economic impact of tax expenditures, which represent government spending through the tax system rather than direct appropriations.

This publication from the OECD is recognized as a foundational text in the study of tax expenditures, providing a comprehensive overview of the concept and its implications. It is frequently cited in academic and policy discussions regarding fiscal policy and public finance. The work is valued for its systematic approach to defining, measuring, and analyzing these often-hidden forms of government spending. Its detailed scope map and analytical framework make it an essential reference for economists, policymakers, and researchers in the field.