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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Evaluation of Tax Expenditures. Conceptual Frameworks and International Experiences
Agustin Redonda,
Christian von Haldenwang and
Sofia Berg | 28 November 2023
Fiscal,
Discussion Notes | Tags:
GTED,
Latin America,
Tax Expenditures This report provides an international overview of the state of tax expenditure evaluations, showing that it remains relatively underdeveloped, not only in Latin America and the Caribbean, but also across the world.
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Advancing Electric Mobility: The Key Role of Fiscal Policy and Regulation
Nicolas Benoit and
Patrick Lenain | 14 November 2023
Fiscal,
Policy Briefs | Tags:
Decarbonization,
Energy,
Industrial Policy,
Tax Expenditures,
Transport In combination with public transport as well as autonomous and shared mobility, mass adoption of electric vehicles (EVs) is a tremendous opportunity to move toward an affordable, secure and clean transportation.
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ATI Follow-up Technical Meeting on Tax Expenditures (East Africa)
6-8 December 2023 | Dar es Salaam, Tanzania | By Invitation Fiscal,
Workshops | Tags:
Tax Expenditures The Follow-up Technical Meeting on Tax Expenditures held in Tanzania provided 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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The Global Tax Expenditures Transparency Index Companion Paper
Agustin Redonda,
Lucas Millan,
Christian von Haldenwang and
Flurim Aliu | 3 November 2023
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures The GTETI Companion Paper describes the 5 dimensions and 25 indicators that make up the recently launched index, together with the scope and methodology used.
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Tax Expenditures in An Era of Transformative Change: The GTED Flagship Report 2023
Christian von Haldenwang,
Agustin Redonda and
Flurim Aliu | 2 November 2023
Fiscal,
Discussion Notes | Tags:
GTED,
Tax Expenditures Governments continue to forgo trillions of dollars in tax revenues with a level of opacity that is striking. More than half of the countries worldwide still do not report at all on the costs of tax deductions, exemptions and other benefits...
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