Contributor: Christian von Haldenwang

Evaluation of Tax Expenditures. Conceptual Frameworks and International Experiences

, and | 28 November 2023
Fiscal, Discussion Notes | Tags: GTED, Latin America, Tax Expenditures
This report provides an international overview of the state of tax expenditure evaluations, showing that it remains relatively underdeveloped, not only in Latin America and the Caribbean, but also across the world. ... continue reading

The Global Tax Expenditures Transparency Index Companion Paper

, , and | 3 November 2023
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures
The GTETI Companion Paper describes the 5 dimensions and 25 indicators that make up the recently launched index, together with the scope and methodology used. ... continue reading

Tax Expenditures in An Era of Transformative Change: The GTED Flagship Report 2023

, and | 2 November 2023
Fiscal, Discussion Notes | Tags: GTED, Tax Expenditures
Governments continue to forgo trillions of dollars in tax revenues with a level of opacity that is striking. More than half of the countries worldwide still do not report at all on the costs of tax deductions, exemptions and other benefits... ... continue reading

CEP and IDOS Release New Data-Driven Insights on Tax Expenditures

, , and | 2 November 2023
Fiscal, News | Tags: GTED, GTETI, Tax Expenditures
Governments continue to forgo trillions of dollars in tax revenues with a level of opacity that is striking. More than half of the countries worldwide still do not report at all on the costs of tax deductions, exemptions, and other benefits. ... continue reading

Increasing Transparency on Tax Expenditures in Germany

, and | 8 August 2023
Fiscal, Blog | Tags: Germany, Tax Expenditures
As in many other countries, the use of public resources to grant beneficial tax treatments (or tax expenditures) is less well reported and scrutinized in Germany than direct spending. ... continue reading