1Bennan, L E. (2003), "Is the tax expenditure concept still relevant?" National Tax Journal, Sept.
2Craig, J & W Allam (2002), "Fiscal transparency, tax expenditures, and budget processes: An international perspective," in Proceedings of 94th Annual Conference 2001, National Tax Association.
3Department of Finance, Canada(2000), "Tax Expenditures:Notes to the Estimates/Projections", http://www. fin. gc. ca/taxexp/2000/.
