Fifth Virtual Meeting of the Community of Practice on Tax Expenditures
5 June 2025 | 13.00-14.30 CET | Online Fiscal,
Workshops | Tags:
Brazil,
Development,
Domestic Revenue Mobilization,
Tax Expenditures In the context of the Fourth Financing for Development process (FfD4), the meeting highlighted lessons learnt regarding domestic revenue mobilisation in developing countries.
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The Global Tax Expenditures Database Keeps Growing: Discover the New Features
Council on Economic Policies | 6 May 2025
Fiscal,
News | Tags:
GTED,
Tax Expenditures The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) released the latest version of the Global Tax Expenditures Database (GTED) with expanded coverage and enhanced functionality. The update incorporates two additional countries, Egypt and Zambia, bringing the total to
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Shedding Light on the Use of Tax Expenditures for Social Spending
Flurim Aliu and
Agustin Redonda | 5 May 2025
Fiscal,
Blog | Tags:
Inequality,
Social Protecion,
Tax Expenditures When we think of government spending on social programmes, we generally picture direct cash transfers, public healthcare, education and subsidized housing. Yet a significant portion of social spending happens outside the traditional budget.
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A Renewed Urgency to Rationalize Tax Expenditures in Low- and Low-Middle Income Countries
Sanjeev Gupta and
Agustin Redonda | 16 April 2025
Fiscal,
Blog | Tags:
Domestic Revenue Mobilization,
Tax Expenditures,
Tax Reform In this blog, we argue that the case for streamlining and reforming TEs has become even more urgent. This urgency arises from recent developments including the decisions by the United States and the United Kingdom to significantly reduce their international aid budgets...
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Fourth Virtual Meeting of the Community of Practice on Tax Expenditures
3 April 2025 | 16.00-17.30 CET | Online Fiscal,
Workshops | Tags:
Tax Expenditures The focus of the meeting was the impact of tax expenditures on the environment and implications for climate change, with inputs from the University of California, Berkeley, as well as the Ministry of Finance of Costa Rica.
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Clearing the Air: Lessons from the EU ETS for Low Carbon Aviation
Patrick Lenain and
Leila Sahib | 6 March 2025
Fiscal,
Blog | Tags:
Carbon Pricing,
Energy,
Fossil Fuels,
Tax Expenditures,
Transport Aviation has long enjoyed a special tax status. Airline fuel for international flights is generally exempt from excise duties. International air travel also benefits widely from VAT exemption or zero-rated VAT.
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Tax Expenditures Country Report: Brazil
Paolo de Renzio,
Manoel Pires,
Natalia Rodrigues and
Giosvaldo Teixeira Junior | 25 February 2025
Fiscal,
Discussion Notes | Tags:
Brazil,
GTED,
GTETI,
Tax Expenditures Tax expenditures in Brazil corresponded to 4.78% of Gross Domestic Product (GDP) in 2023, taking only the federal level into account. If state-level tax expenditures are included, the share reaches 7.2% of GDP in 2023.
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Tax Expenditures and Tax Incentives for Investment: Challenges and Opportunities in India and Beyond
11 February 2025 | New Delhi, India | By Invitation Conferences,
Fiscal | Tags:
GTED,
GTETI,
India,
Tax Expenditures India has in the recent years engaged in a process to rationalize the use of tax incentives for investment and, more in general, simplify the tax system. Going forward, India’s efforts to simplify its tax system along with adoption of GloBE will have implications
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Third Virtual Meeting of the Community of Practice on Tax Expenditures
6 February 2025 | 14.00-15.30 CET | Online Fiscal,
Workshops | Tags:
GTETI,
Tax Expenditures The focus of the meeting was on evaluation of tax expenditures, with inputs by the Department of Finance of Ireland as well as the Ministry of Finance of Madagascar.
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