Contributor: Christian von Haldenwang

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

G7 Countries Must Urgently Phase Out Fossil Fuel Subsidies

, and | 8 April 2022
Fiscal, Policy Briefs | Tags: Climate Change, Fossil Fuel Subsidies
The world’s governments have pledged to fight climate change, yet many still subsidize fossil fuels, the combustion of which increases GHG emissions. Phasing out these subsidies is thus vital to combating climate change. What this Policy Brief proposes is that G7 Governments reaffirm their commitment ... continue reading

A Lack Of Transparency. Do You Know About The Taxes Your Government Does NOT Collect?

and | 20 January 2020
Fiscal, Blog | Tags: Tax Expenditures
All over the planet, governments are desperate for funds to finance social policies, public infrastructure and development projects. Yet, the very same governments routinely forego huge amounts of tax revenues by granting tax incentives to investors, setting lower value added tax rates for the consumption ... continue reading

International Economic Cooperation in Troubled Times: A Call for Strong Action by the G20

, , , , , , , and | 26 November 2018
Fiscal, Trade, Blog | Tags: Employment, G20, Investment, Protectionism, Services Trade, Tax Competition, Tax Expenditures
The leaders of the G20 will meet on 30 November and 1 December in Buenos Aires for their annual summit. They need to acknowledge that the last two years have been characterized by strong headwinds for the world economy. This time, however, it is not ... continue reading

Tax Competition

, , , , , , , and | 12 July 2018
Fiscal, Policy Briefs | Tags: Corporate Tax, Tax Competition
The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen ... continue reading

Tax Expenditure and the Treatment of Tax Incentives for Investment

, , , , , and | 12 July 2018
Fiscal, Policy Briefs | Tags: Fossil Fuel Subsidies, Investment, Tax Expenditures
Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, we present three concrete ... continue reading