Program: Fiscal

Tax Expenditures—The $1.5 Trillion Elephant in the (Budget) Room

and | 16 September 2021
Blog, Fiscal | Tags: Income Tax, Inequality, Tax Expenditures
The Biden administration FY 2022 Budget proposal includes $2.4 trillion of additional revenue over the next 10 years. Higher tax rates on high-income individuals and corporations account for $990 billion. At the same time, the budget proposes $1.35 trillion of new tax expenditures from exemptions, ... continue reading

Tax Expenditures and Domestic Revenue Mobilisation

Upcoming: 9-11 November 2021 | Online
Fiscal, Workshops | Tags: Domestic Revenue Mobilization, Informality, Tax Expenditures, Tax Reform
Tax expenditures (TEs) are tax benefits that governments use worldwide to pursue various policy goals such as attracting investment, boosting innovation and fighting poverty. TEs are costly, as they lower government revenue and the tax liability of the beneficiary. The global average of tax revenues ... continue reading

Get My Tax Base if You Can

| 25 June 2021
Blog, Fiscal | Tags: Developing Countries, Minimum Tax Rate, Tax Competition
The headlines from the G7 summit in Cornwall might suggest that the groundwork has just been laid for the most fundamental overhaul of the international tax regime in decades. The twin proposal accords additional taxing rights to states with large consumer markets and introduces a ... continue reading


| 21 June 2021
Fiscal, Monetary, Policy Briefs, Second Language | Tags: Covid-19, Debt, Democracy, Environment, Financial Stability, Health Systems, Inequality, International Cooperation, Resilience
这个著名的言论来自于赫伯特 • 斯坦, 美国企业研究所的资深研究员。这句话之所以家喻户晓是因为其道理显而易见。然而,人们常常忽略,公共政策通常建立在一个截然不同的假设上,即未来可看做是现在的延续。这令人深感遗憾,因为人类未来所依赖的许多极为重要的系统正在以一种不可持续的方式演化着,并面临着终止的风险。全球的经济、政治、环境健康系统都承受着巨大的压力,也显示出崩溃的迹象。 ... continue reading

Global Tax Expenditures Database – Official Launch

16 June 2021, 15.00-17.30 CET | Online
Conferences, Fiscal | Tags: Inequality, Sustainability, Tax Expenditures, Tax Reform
The Council on Economic Policies (CEP) and the German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) have launched the «Global Tax Expenditures Database» (GTED): with an online conference on 16 June 2021.   The key findings of the GTED Flagship report presented at ... continue reading