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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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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Fiscal Incentives for Electric Vehicles: Navigating the Shift towards Electric Mobility
21 February 2024 | 17h00 (CET) Online Fiscal,
Panel | Tags:
Energy,
Tax Expenditures,
Transport In many countries drivers benefit from substantial fiscal incentives when purchasing electric vehicles.The webinar explored the opportunities and pitfalls of fiscal incentives for the shift toward electric mobility.
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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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