Clearing the Air: Lessons from the EU ETS for Low Carbon Aviation
Patrick Lenain and
Leila Sahib | 6 March 2025
Fiscal,
Blog | Tags:
Carbon Pricing,
Energy,
Fossil Fuels,
Tax Expenditures,
Transport
Aviation has long enjoyed a special tax status. Airline fuel for international flights is generally exempt from excise duties. International air travel also benefits widely from VAT exemption or zero-rated VAT.
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Tax Expenditures Country Report: Brazil
Paolo de Renzio,
Manoel Pires,
Natalia Rodrigues and
Giosvaldo Teixeira Junior | 25 February 2025
Fiscal,
Discussion Notes | Tags:
Brazil,
GTED,
GTETI,
Tax Expenditures
Tax expenditures in Brazil corresponded to 4.78% of Gross Domestic Product (GDP) in 2023, taking only the federal level into account. If state-level tax expenditures are included, the share reaches 7.2% of GDP in 2023.
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Tax Expenditures and Tax Incentives for Investment: Challenges and Opportunities in India and Beyond
11 February 2025 | New Delhi, India | By Invitation
Conferences,
Fiscal | Tags:
GTED,
GTETI,
India,
Tax Expenditures
India has in the recent years engaged in a process to rationalize the use of tax incentives for investment and, more in general, simplify the tax system. Going forward, India’s efforts to simplify its tax system along with adoption of GloBE will have implications
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Economic Policies for Affordable, Secure and Clean Energy. Insights from India
10 February 2025 | New Delhi, India | By Invitation
Fiscal,
Roundtables | Tags:
Energy,
India,
Industrial Policy,
Renewables
India has made significant progress over the last decade to deliver energy to its citizens and the economy. At the same time, many challenges remain...
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Third Virtual Meeting of the Community of Practice on Tax Expenditures
6 February 2025 | 14.00-15.30 CET | Online
Fiscal,
Workshops | Tags:
GTETI,
Tax Expenditures
The focus of the meeting was on evaluation of tax expenditures, with inputs by the Department of Finance of Ireland as well as the Ministry of Finance of Madagascar.
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Collaboration in Action. Improving Tax Expenditure Policy Through Regional Engagement
Markus Paffhausen | 14 January 2025
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures
The primary objectives of the ATI Tax Expenditures Workshop series were to build capacity, facilitate knowledge transfer, and establish robust regional networks of TE experts.
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The Role of Tax Expenditures in Fiscal Policy: Challenges and Opportunities in France and Beyond
30 January 2025 | Paris | By Invitation
Conferences,
Fiscal | Tags:
France,
GTED,
GTETI,
Tax Expenditures
CEP and FIPECO are organizing a seminar to discuss the role of tax expenditures in fiscal policy design in France and other countries. Two presentations will set the stage and initiate the discussion among participants.
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Economic Policies for Affordable, Secure and Clean Energy. Insights from the United States
27 January 2025 | Washington, D.C. | By Invitation
Fiscal,
Roundtables | Tags:
Energy,
Renewables,
United States
In the United States heavy reliance on fossil fuels leaves consumers vulnerable to international market volatility and geopolitical disruptions. Air pollution continues to pose health risks in numerous areas of the country.
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The Global Tax Expenditures Transparency Index Companion Paper: Revised Version
Agustin Redonda,
Lucas Millan,
Christian von Haldenwang,
Sofia Berg and
Flurim Aliu | 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.
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The Global Tax Expenditures Transparency Index (GTETI 1.1): New Features and Improved Methodology
Council on Economic Policies | 3 December 2024
Fiscal,
News | Tags:
GTETI,
Tax Expenditures,
Transparency
Since its launch in October 2023, the index has gained attention from governments and organizations worldwide, as a useful tool for fiscal transparency. More recently, several updates and adjustments to the GTETI 1.0 structure and methodology have been introduced to fine-tune the assessment.
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