Contributor: Sofia Berg

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