Tag: Tax Expenditures

Trade Implications of Tax Expenditures

, , , , and | 15 September 2020
Fiscal, Trade, Policy Briefs | Tags: Carbon Tax, Digitalization, Tax Competition, Tax Expenditures
International trade and taxation are inextricably linked and have been high-priority issues within the Group of Twenty (G20) agenda. However, the interconnections between international trade and tax expenditures—that is, benefits granted through preferential tax treatment—have been overlooked. This brief calls for a better design of ... continue reading

Worthy Goals, Flawed Policies – Why Increasing Tax Deductions for Parents Can be Wrong

| 4 September 2020
Fiscal, Blog | Tags: Inequality, Tax Expenditures
Tax expenditures (TEs) – also called tax benefits, tax reliefs, or simply tax subsidies – are used widely to pursue different policy objectives, e.g. boosting innovation and R&D, attracting investment and reducing poverty. Governments worldwide forego significant amounts of revenues through the implementation of these ... continue reading

COVID-19 and Seizing the Opportunity for Reforming Tax Expenditures in Africa

and | 27 July 2020
Fiscal, Blog | Tags: Covid-19, Domestic Revenue Mobilization, Tax Expenditures
The  resources needed for financing the Sustainable Development Goals (SDGs) are estimated at USD 2.5 – 3 trillion per year. According to the IMF, low-income countries (LIC) will need, on average, additional resources amounting to 15.4% of GDP to finance the SDGs in education, health, ... continue reading

Supporting Households with Tax Expenditures in Times of COVID-19

| 3 July 2020
Blog, Publications | Tags: Covid-19, Informality, Sustainable Development, Tax Expenditures
The economic shock triggered by the current pandemic is unprecedented. The number of victims of COVID-19 has already hit half a million and continues to rise. At the same time, the impact on economic output is massive. According to recent OECD estimates, global economic activity ... continue reading

Tax Expenditures and Inequality

| 16 June 2020
Fiscal, Discussion Notes | Tags: Inequality, Sustainable Development, Tax Expenditures
Tax expenditures are used widely by governments across the world to pursue different public policy goals including boosting innovation and R&D, job creation, greening the economy as well as mitigating inequality and tackling poverty. Yet, besides their stated goals (which are often aligned with a ... continue reading