Contributor: Agustin Redonda

Fossil Fuel Tax Expenditures. Data Gaps and Reporting Guidelines

and | 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. ... continue reading

Tax Expenditure Scrutiny Can End Trillion-Dollar Political Game

, and | 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. ... continue reading

Tax Expenditures and Female Labour Force Participation

, , , and | 4 October 2022
Fiscal, Policy Briefs | Tags: Employment, Fiscal Policy, Tax Expenditures
The gender gap in labour force participation (LFP) has been a long-standing issue worldwide. On average, female LFP is currently 25 percentage points below men’s. The impact of the COVID19 pandemic has widened the gap since women have been hit harder by the crisis.. The ... continue reading

A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities

and | 30 August 2022
Fiscal, Op-Eds | Tags: Tax Competition, Tax Expenditures, Tax Incentives
Implementing a global minimum corporate tax rate will allow Vietnam to increase tax revenue from foreign enterprises, but at the same time put the country in front of new challenges. ... continue reading

Tax Incentives and Corporate Taxation

| 11 July 2022
Fiscal, Testimonies | Tags: Corporate Taxes, Tax Expenditures
Tax expenditures are benefits granted to specific sectors, activities or groups of taxpayers through preferential tax treatment; including exemptions, deductions, and lower tax rates. ... continue reading