Contributor: Sofia Berg

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

Addressing Gender Disparities in Tax Expenditures

, and | 3 September 2024
Fiscal, Blog | Tags: Gender, Inequality, Tax Expenditures
Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the economy more broadly. ... continue reading

Rationalizing the Use of Tax Expenditures – The Role of Parliamentarians

| 31 January 2024
Fiscal, Blog | Tags: Parliaments, Tax Expenditures
The role of parliaments is vital with regard to the monitoring and control of tax expenditures, both as part of the regular budget cycle and ad hoc, if required. ... continue reading

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