Contributor: Santiago Diaz de Sarralde

Tax Expenditure and the Treatment of Tax Incentives for Investment

, , , , , and | 12 July 2018
External, Fiscal | 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