Tax Expenditures Country Report: The Netherlands
Rocus van Opstal | 9 July 2024
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures,
The Netherlands
Tax expenditures (TEs) in the Netherlands represent a significant portion of government spending, amounting to 15% of GDP in 2022. These provisions include deviations from the standard tax base, rates, and special credits across various taxes, such as Personal Income Tax (PIT), Corporate Income Tax
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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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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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Challenges and Opportunities for the Reform of Fossil Fuel Tax Expenditures in Developing and Emerging Economies
Tara Laan and
Ronald Steenblik | 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...
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