Energy Tax Expenditures in a Globalized Economy
Agustin Redonda and
Johannes Schwarzer | 9 May 2018
Discussion Notes,
Fiscal,
Trade | Tags:
Energy,
Tax Competition,
Tax Expenditures Countries around the world have introduced energy taxes to expand revenues, reduce energy consumption and curb greenhouse gas emissions. In that context, they have frequently also implemented tax provisions to lower the energy tax bill for certain industries, households and regions. Tax exemptions and deductions
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How’s Life?
Alexander Barkawi | 22 January 2018
External,
Fiscal,
Monetary,
Trade | Tags:
Environment,
Inequality In November, the OECD published its most recent report on a short but fundamental question: How’s Life? Income is an important, but not the only factor in determining the answer. The OECD reflects this by going beyond the focus on GDP, that has for long
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Shedding Light on Hidden Government Spending: Tax Expenditures
Agustin Redonda and
Tom Neubig | 20 December 2017
Blog,
External,
Fiscal | Tags:
Tax Expenditures Tax expenditures (TEs) are used by governments around the world to promote public policy objectives. Examples include tax deductions on mortgage interest to encourage home ownership and preferential tax treatment of pension savings.
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Fighting Poverty with Taxes
Patricia K. Tong | 21 November 2017
Blog,
Fiscal | Tags:
Inequality,
Poverty,
Tax Expenditures One way the U.S. federal income tax system provides low-income families with financial support is through refundable tax credits. Families can claim refundable tax credits even if they do not owe any tax liability, which allows families with the lowest incomes to receive benefits.
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In France, Evaluating Tax Expenditure Effectiveness Remains a Challenge
Valérie Segond | 16 November 2017
Blog,
Fiscal | Tags:
Tax Expenditures The inability of the French government to ensure that a particular tax benefit reaches its primary goal – i.e. the assessment of public expenditure effectiveness – lies at the heart of the expansion of public subsidies.
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