Discussion Notes

Evaluation of Tax Expenditures. Conceptual Frameworks and International Experiences

, and | 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. ... continue reading

The Global Tax Expenditures Transparency Index Companion Paper

, , and | 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. ... continue reading

Tax Expenditures in An Era of Transformative Change: The GTED Flagship Report 2023

, and | 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... ... continue reading

Challenges and Opportunities for the Reform of Fossil Fuel Tax Expenditures in Developing and Emerging Economies

and | 13 July 2023
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures, Tax Reform
Most governments subsidize some fossil fuels, whether to increase domestic energy supply, support declining mining regions, or make fuels more affordable for industry, motor vehicles, or households. These subsidies can be problematic... ... continue reading

Fossil Fuel Tax Expenditures. Data Gaps and Reporting Guidelines

and | 21 February 2023
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures
Tax expenditures (TEs) make up one of the largest components of fossil fuel subsidies (FFSs) worldwide. Yet, despite their significance, they remain underreported. ... continue reading