Scale and Oversight of Tax Expenditures in Ireland
Flurim Aliu and
Christian von Haldenwang | 10 February 2026
Fiscal,
Testimonies | Tags:
Ireland,
Parliaments,
Tax Expenditures Tax expenditures are introduced to promote investment, employment, welfare policy objectives, or environmental goals, among others. Yet systematic evaluations remain rare ...
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Collaboration in Action. Improving Tax Expenditure Policy Through Regional Engagement
Markus Paffhausen | 14 January 2025
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures The primary objectives of the ATI Tax Expenditures Workshop series were to build capacity, facilitate knowledge transfer, and establish robust regional networks of TE experts.
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The Role of Parliamentarians in the Management of Tax Expenditures in ECOWAS Member States
Jules Tapsoba | 22 November 2024
Fiscal,
Blog | Tags:
Africa,
ECOWAS,
Parliaments,
Tax Expenditures Since 2018, the Economic Community of West African States (ECOWAS) has introduced reforms to harmonise and improve the management of taxes and duties for the benefit of the Commission and its Member States.
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Le Rôle des Parlementaires dans la Gestion des Dépenses Fiscales dans la Zone CEDEAO
Jules Tapsoba | 22 November 2024
Fiscal,
Blog | Tags:
Africa,
ECOWAS,
Parliaments,
Tax Expenditures La Communauté Économique des États de l’Afrique de l’Ouest (CEDEAO) a engagé depuis 2018 des réformes pour l’harmonisation et l’amélioration de la gestion des impôts et taxes au profit de la Commission et de ses États Membres.
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How California Leaders Can Improve the Oversight and Evaluation of State Tax Expenditures
Kayla Kitson | 6 September 2024
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
United States In California, tax expenditures — defined in state law as a “credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state” — represent a significant revenue cost to the state. In recent years, the estimated cost to the state’s General
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Rationalizing Fiscal Incentives in the Philippines: A Three-Decade Journey
Lorena Fernandez | 12 August 2024
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
The Philippines As governments around the globe seek to safeguard fiscal space, the question on whether the tax benefits they offer are effective, is becoming ever more critical. In the Philippines, the push for the rationalization of fiscal incentives dates back nearly thirty years...
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To Advance Trade Policy, Strengthen the Role of Parliaments
Oliver Braunschweig | 5 July 2024
Trade,
Blog | Tags:
Parliaments,
Trade Agreements In trade policy, parliaments generally play a lesser or even inexistent role. Strengthening their involvement can advance trade policymaking and help better align it with the public interest. This enhanced role should span the whole policy process.
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The Role of the Zambian Legislature in Tax Expenditure Policy
Ferdinand Chikambwe | 2 April 2024
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
Zambia The Zambian Government annually presents the National Budget, including tax measures and some incentives, to the National Assembly. In addition to TEs granted through budget policy, other incentives are granted through various government institutions...
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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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