Evaluation of Tax Expenditures. Conceptual Frameworks and International Experiences
Agustin Redonda,
Christian von Haldenwang and
Sofia Berg | 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.
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Advancing Electric Mobility: The Key Role of Fiscal Policy and Regulation
Nicolas Benoit and
Patrick Lenain | 14 November 2023
Fiscal,
Policy Briefs | Tags:
Decarbonization,
Energy,
Industrial Policy,
Tax Expenditures,
Transport In combination with public transport as well as autonomous and shared mobility, mass adoption of electric vehicles (EVs) is a tremendous opportunity to move toward an affordable, secure and clean transportation.
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Balancing Export Pricing Commitments in FTAs: Towards Affordable, Secure, and Clean Energy
Oliver Braunschweig | 6 November 2023
Trade,
Blog | Tags:
Commodities,
Critical Minerals,
Energy,
Global Value Chains,
Renewables The minerals, metals, and products necessary to build renewable energy systems face an increasing number of export restrictions. This has been fueling fears of further disruptive policies down the road.
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The Global Tax Expenditures Transparency Index Companion Paper
Agustin Redonda,
Lucas Millan,
Christian von Haldenwang and
Flurim Aliu | 3 November 2023
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures The GTETI Companion Paper describes the 5 dimensions and 25 indicators that make up the recently launched index, together with the scope and methodology used.
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Tax Expenditures in An Era of Transformative Change: The GTED Flagship Report 2023
Christian von Haldenwang,
Agustin Redonda and
Flurim Aliu | 2 November 2023
Fiscal,
Discussion Notes | Tags:
GTED,
Tax Expenditures Governments continue to forgo trillions of dollars in tax revenues with a level of opacity that is striking. More than half of the countries worldwide still do not report at all on the costs of tax deductions, exemptions and other benefits...
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CEP and IDOS Release New Data-Driven Insights on Tax Expenditures
Christian von Haldenwang,
Agustin Redonda,
Flurim Aliu and
Lucas Millan | 2 November 2023
Fiscal,
News | Tags:
GTED,
GTETI,
Tax Expenditures Governments continue to forgo trillions of dollars in tax revenues with a level of opacity that is striking. More than half of the countries worldwide still do not report at all on the costs of tax deductions, exemptions, and other benefits.
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Taming the Use of Tax Expenditures. Evidence From The Netherlands
Rocus van Opstal | 1 November 2023
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
The Netherlands This summer, the Dutch finance ministry published a report on the effectiveness of the country's tax expenditures[1]. The verdict on the myriad of deductions, exemptions and further benefits channelled through the tax system was harsh.
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New Blog Series: Tax Expenditure Policy Making and the Role of Parliaments
Agustin Redonda | 1 November 2023
Fiscal,
Blog | Tags:
GTED,
GTETI,
Parliaments,
Tax Expenditures Given the importance of the role of parliaments when it comes to tax expenditures policy making, CEP is launching a blog series to shed further light on this topic from multiple perspectives.
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Services in the India-EU Free Trade Agreement
Hildegunn Kyvik Nordås | 30 October 2023
Trade,
Research Papers | Tags:
EU,
India,
Services Trade,
Telecommunications,
Trade Agreements EU and India have common objectives to lead the digital transition in an inclusive and sustainable manner while safeguarding privacy, security and competition.
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“First Time’s the Charm”: Lessons from Georgia’s Tax Expenditure Report
Nino Mikeladze and
Victor Mylonas | 3 October 2023
Fiscal,
Blog | Tags:
Georgia,
Tax Expenditures Georgia has recently published its first Tax Expenditure Report (TER). This blog highlights the key lessons derived from the tax expenditures reporting process in Georgia.
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Differentiated Carbon Prices in the Electricity Sector: Towards a Cooperative Approach Based on Purchasing Power Parity
Patrick Lenain | 25 August 2023
Fiscal,
Blog | Tags:
Carbon Pricing,
Energy,
Renewables One in five people lacks access to affordable and reliable power. Properly designed, differentiated carbon prices based on purchasing power parity exchange rates (PPPs) would be a giant step to delivering electricity that is more affordable, secure, and clean.
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Climate-Related Systemic Risks and Macroprudential Policy
Paul Hiebert and
Pierre Monnin | 9 August 2023
Monetary,
Policy Briefs | Tags:
Climate Risks,
Financial Stability,
Financial Supervision,
Macroprudential Policy,
Systemic Risks Central banks and financial supervisors must rapidly develop sound risk management practices adapted to a context in which policy decisions rely on imperfect data and high uncertainty.
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Increasing Transparency on Tax Expenditures in Germany
Flurim Aliu,
Robert Grundke and
Christian von Haldenwang | 8 August 2023
Fiscal,
Blog | Tags:
Germany,
Tax Expenditures As in many other countries, the use of public resources to grant beneficial tax treatments (or tax expenditures) is less well reported and scrutinized in Germany than direct spending.
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The Case for International Digital Standards for Interoperability of Trade in Digital Services
Jane Drake-Brockman,
Manjeet Kripalani,
Hildegunn Kyvik Nordås,
Hosuk Lee-Makiyama and
Badri Narayanan Gopalakrishnan | 4 August 2023
Trade,
Policy Briefs | Tags:
Data Governance,
Digital Economy,
International Standards,
Services Trade Divergences in standards add compliance costs and limit the ability of businesses, especially micro, small, and medium-sized enterprises, to connect across borders and reap the benefits from scale and access to technology.
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