Inflation Reduction Act vs. Green Deal: Transatlantic Divergences on the Energy Transition
Patrick Lenain | 20 March 2023
Monetary,
Trade,
Blog | Tags:
Decarbonization,
Energy,
Industrial Policy,
Protectionism,
Tax Expenditures The U.S. Inflation Reduction Act (IRA) has caused significant transatlantic tensions since its signing by Joe Biden in August 2022. The White House aims to break with the country’s high levels of fossil fuel consumption and switch to clean energy - a change that Europeans
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Fossil Fuel Tax Expenditures. Data Gaps and Reporting Guidelines
Flurim Aliu and
Agustin Redonda | 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.
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Tax Expenditure Scrutiny Can End Trillion-Dollar Political Game
Flurim Aliu,
Doug Koplow and
Agustin Redonda | 19 January 2023
Fiscal,
Commentary | Tags:
Income Tax,
Inequality,
Tax Expenditures,
United States Too often, government spending is understood only as cash payments to specific individuals or groups. However, targeted exemptions or reductions in taxes owed strain public coffers similarly to direct spending, though often with far less visibility.
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The Devil in the Detail? Eight Lessons from Tax Expenditure Reporting in Rwanda and Uganda
Hazel Granger,
Kyle McNabb and
Harshil Parekh | 22 November 2022
Fiscal,
Blog | Tags:
Fiscal Policy,
Tax Expenditures Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.
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ATI Regional Workshop on Tax Expenditures (East Africa) – Estimation, Reporting and Evaluation
18-19 October 2022 | Nairobi, Kenya Fiscal,
Workshops | Tags:
Tax Expenditures With around 50 participants from 9 countries attending, the workshop proved the growing engagement of different stakeholders in the region concerning the topic of tax expenditures monitoring and reform.
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Tax Expenditures and Female Labour Force Participation
Agustin Redonda,
Jacob Bastian,
Amina Ebrahim,
Nora Lustig and
Miranda Stewart | 4 October 2022
Fiscal,
Policy Briefs | Tags:
Employment,
Fiscal Policy,
Tax Expenditures The gender gap in labour force participation (LFP) has been a long-standing issue worldwide. On average, female LFP is currently 25 percentage points below men’s. The impact of the COVID19 pandemic has widened the gap since women have been hit harder by the crisis.. The
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First ATI Regional Workshop on Tax Expenditures (West Africa)
27-28 July 2022 | Lagos, Nigeria Fiscal,
Workshops | Tags:
Tax Expenditures First in the series focused on West Africa, with around 70 participants from 18 countries attending, the First ATI Regional Workshop on Tax Expenditures held in Nigeria (Lagos, 27-28 July, 2022) provided insightful discussions and takeaways...
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A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities
Patrick Lenain and
Agustin Redonda | 30 August 2022
Fiscal,
Commentary | Tags:
Tax Competition,
Tax Expenditures,
Tax Incentives Implementing a global minimum corporate tax rate will allow Vietnam to increase tax revenue from foreign enterprises, but at the same time put the country in front of new challenges.
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Tax for Development: Does Vietnam Need Tax Reform?
Patrick Lenain | 11 July 2022
Fiscal,
Blog | Tags:
Environmental Taxes,
Tax Administration,
Tax Expenditures,
Vietnam Schools and universities will need to adopt new technologies. Public transportation networks will need to be upgraded. Large-scale logistical hubs will be required to remain integrated in global supply chains. Old-age citizens will need welfare support. Electricity generation will need to decarbonise. Coastal cities will
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Tax Incentives and Corporate Taxation
Agustin Redonda | 11 July 2022
Fiscal,
Testimonies | Tags:
Corporate Taxes,
Tax Expenditures Tax expenditures are benefits granted to specific sectors, activities or groups of taxpayers through preferential tax treatment; including exemptions, deductions, and lower tax rates.
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