Contributor: Flurim Aliu

Shedding Light on the Use of Tax Expenditures for Social Spending

and | 5 May 2025
Fiscal, Blog | Tags: Inequality, Social Protecion, Tax Expenditures
When we think of government spending on social programmes, we generally picture direct cash transfers, public healthcare, education and subsidized housing. Yet a significant portion of social spending happens outside the traditional budget. ... continue reading

The Global Tax Expenditures Transparency Index Companion Paper: Revised Version

, , , and | 3 December 2024
Fiscal, Discussion Notes | Tags: GTETI, Tax Expenditures, Transparency
The revised Companion Paper includes a description of the methodological adjustments made since the launch of the Global Tax Expenditures Transparency Index (GTETI). Changes do not only affect the internal structure of individual indicators but also the underlying format of  the data. ... continue reading

Beyond the Budget: A Global Perspective on Social Spending Through Tax Expenditures

and | 20 November 2024
Fiscal, Books and Journals | Tags: Inequality, Social Protection, Tax Expenditures, VAT
This study underlines the necessity for meticulous evaluation and efficient design of TEs to better align TE regimes with governments' social policy objectives as well as to minimise unintended social or economic consequences. ... continue reading

Invisible Costs: The Transparency Gap in Japan’s Tax Benefits

and | 20 September 2024
Fiscal, Blog | Tags: Japan, Tax Expenditures
Tax expenditures include tax credits, exemptions, deductions and other reductions in tax liabilities intended to promote specific policy goals. Japan stands out as one of only two G20 countries, alongside Saudi Arabia, that does not report the cost of such tax benefits in a comprehensive ... 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