Contributor: Flurim Aliu

Fossil Fuel Tax Expenditures. Data Gaps and Reporting Guidelines

and | 21 February 2023
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures
Tax expenditures (TEs) make up one of the largest components of fossil fuel subsidies (FFSs) worldwide. Yet, despite their significance, they remain underreported. ... continue reading

Tax Expenditure Scrutiny Can End Trillion-Dollar Political Game

, and | 19 January 2023
Fiscal, Op-Eds | Tags: Income Tax, Inequality, Tax Expenditures
Too often, government spending is understood only as cash payments to specific individuals or groups. However, targeted exemptions or reductions in taxes owed strain public coffers similarly to direct spending, though often with far less visibility. ... continue reading

How Much Revenue Does Kosovo Forgo Through Tax Expenditures? We don’t know!

| 21 April 2022
Fiscal, Blog | Tags: Tax Expenditures, Transparency
The traditional way of thinking about how states finance projects is as follows: first, governments collect revenue (through taxes, borrowing, payments, and fines) and then this revenue is spent through the budget process. However, governments may choose to support various economic sectors, activities, or groups of ... continue reading

Tax Expenditures in the Balkans: Time to Open the Black Box

| 28 October 2021
Fiscal, Blog | Tags: Tax Expenditures, Tax Reform
The traditional way of thinking about government expenditure goes as follows: first, governments collect revenue (through taxes, borrowing, or other means such as fines and penalties) and then they spend that revenue through the budget process. However, governments can also choose to support different economic ... continue reading