Why a Deal in the WTO Negotiations on E-Commerce is a “Must-Have” for MC13
Hildegunn Kyvik Nordås and
Jane Drake-Brockman | 13 February 2024
Trade,
Blog | Tags:
Artificial Intelligence,
Digital Economy,
WTO
The internet is fundamentally dependent on openness to cross-border data flows. But many governments are regulating to constrain international data transfers - including under a banner of data sovereignty.
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Rationalizing the Use of Tax Expenditures – The Role of Parliamentarians
Sofia Berg | 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.
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Advancing Scrutiny: 55 Year of Tax Expenditures Reporting in the United States
Jane G. Gravelle | 14 December 2023
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
United States
The normal baseline currently used to define tax expenditures by the US Treasury remains fairly close to an economic measure of income, but with some differences. Tax expenditures include employee fringe benefits and imputed income on rents on owner-occupied housing, but not free financial services.
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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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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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“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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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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From Trilemma to Triple Dividend: Clean, Affordable and Secure Energy
Patrick Lenain | 29 March 2023
Fiscal,
Blog | Tags:
Energy,
Fossil Fuel Subsidies,
Tax Expenditures
Governments seek to achieve simultaneously the three objectives of clean, affordable and secure energy. Some perceive them to be a daunting "Energy Trilemma" and call for energy security and affordability to be prioritised.
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