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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Addressing Gender Disparities in Tax Expenditures
Sofia Berg,
Giulia Mascagni and
Caroline Othim | 3 September 2024
Fiscal,
Blog | Tags:
Gender,
Inequality,
Tax Expenditures Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the economy more broadly.
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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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Tax Expenditure Country Reports. Unveiling Tax Expenditures at the Country Level
Agustin Redonda and
Christian von Haldenwang | 9 July 2024
Fiscal,
Blog | Tags:
GTED,
GTETI,
Tax Expenditures As shown by the Global Tax Expenditures Transparency Index (GTETI) the quality and scope of TE reporting is highly heterogeneous across jurisdictions, which makes cross-country comparability even trickier. The new series will promote deeper discussions of TE regimes, ultimately enhancing the quality and quantity of
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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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Missing Dollars – Illicit Financial Flows from Commodity Trade
Gilles Carbonnier and
co-editors | 19 June 2024
Fiscal,
Monetary,
Trade,
Books | Tags:
Commodities,
Governing Finance,
Tax Competition,
Tax Expenditures The book sheds new light on issues such as addressing push and pull factors through domestic and international policy measures, the preferences of key stakeholders for short-term fixes versus long-term policy reforms, and prescriptive approaches and other options to address tax base erosion in resource-rich
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ATI Follow-up Technical Meeting on Tax Expenditures (Asia)
7-9 May 2024 | Kathmandu, Nepal | By Invitation Fiscal,
Workshops | Tags:
Asia,
Tax Expenditures The Follow-up Technical Meeting on Tax Expenditures with a focus on Asia will provide a platform to discuss the tools and methods required for tackling the more technical aspects of tax expenditure estimation, reporting, and evaluation in the region.
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Economic Policies for Affordable, Secure and Clean Energy. Insights from France
Patrick Lenain | 3 May 2024
Fiscal,
Blog | Tags:
Decarbonization,
Energy,
Fossil Fuel Subsidies,
France,
Industrial Policy,
Tax Expenditures Successive French governments have reformed the country’s energy sector, with notable achievements in maintaining affordable access, ensuring supply security, and reducing carbon emissions. However, the energy crisis triggered by Russia's invasion of Ukraine in 2022-23 has underscored the imperative for a thorough revision of France's
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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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