Increasing Transparency on Tax Expenditures in Germany
Flurim Aliu,
Robert Grundke and
Christian von Haldenwang | 8 August 2023
Fiscal,
Blog | Tags:
Germany,
Tax Expenditures As in many other countries, the use of public resources to grant beneficial tax treatments (or tax expenditures) is less well reported and scrutinized in Germany than direct spending.
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Challenges and Opportunities for the Reform of Fossil Fuel Tax Expenditures in Developing and Emerging Economies
Tara Laan and
Ronald Steenblik | 13 July 2023
Fiscal,
Discussion Notes | Tags:
Energy,
Fossil Fuel Subsidies,
Tax Expenditures,
Tax Reform Most governments subsidize some fossil fuels, whether to increase domestic energy supply, support declining mining regions, or make fuels more affordable for industry, motor vehicles, or households. These subsidies can be problematic...
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Let’s Find a Way to Get Tax Subsidies for Clean Energy Right
Agustin Redonda,
Patrick Lenain and
Flurim Aliu | 10 May 2023
Fiscal,
Op-Eds | Tags:
Energy,
Fossil Fuel Subsidies,
Tax Expenditures Governments worldwide are finally providing substantial fiscal support to clean energy. This newfound enthusiasm is driven not only by the need to address climate change, but also by a desire to reduce dependence on volatile fossil fuel markets...
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From Trilemma to Triple Dividend: Clean, Affordable and Secure Energy
Patrick Lenain | 29 March 2023
Fiscal,
Blog | Tags:
Energy,
Fossil Fuel Subsidies,
Tax Expenditures Governments seek to achieve simultaneously the three objectives of clean, affordable and secure energy. Some perceive them to be a daunting "Energy Trilemma" and call for energy security and affordability to be prioritised.
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ATI Regional Workshop on Tax Expenditures (Asia): Key Takeaways
1-3 March 2023 | Manila, Philippines Fiscal,
Workshops | Tags:
Tax Expenditures The ATI Regional Workshop on tax expenditures with a focus on Asia brought together nearly 60 participants from 13 countries who shared a common commitment to enhancing national frameworks in the tax expenditure field.
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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,
Op-Eds | 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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