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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Striking a Balance on Local Content Requirements in Trade Agreements: The Case of the Energy Sector
Oliver Braunschweig | 15 March 2024
Trade,
Blog | Tags:
Energy,
Global Value Chains,
Renewables
The new trade agreement between India and EFTA States includes commitments on an important yet often overlooked form of trade restrictions: local content requirements.
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Why a Deal in the WTO Negotiations on E-Commerce is a “Must-Have” for MC13
Hildegunn Kyvik Nordås and
Jane Drake-Brockman | 13 February 2024
Trade,
Blog | Tags:
Artificial Intelligence,
Digital Economy,
WTO
The internet is fundamentally dependent on openness to cross-border data flows. But many governments are regulating to constrain international data transfers - including under a banner of data sovereignty.
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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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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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