Domestic Revenue Mobilization and Tax Expenditures in Developing Countries
Tom Neubig and
Agustin Redonda | 11 July 2018
Fiscal,
Blog | Tags:
Domestic Revenue Mobilization,
Tax Expenditures Domestic revenue mobilization (DRM) is a fundamental component of any sustainable development strategy. This is particularly salient in developing countries where low DRM levels are often one of the most important impediments to inclusive economic growth. Whereas external financing – including, e.g. official development assistance
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Energy Tax Expenditures in a Globalized Economy
Agustin Redonda and
Johannes Schwarzer | 9 May 2018
Fiscal,
Trade,
Discussion Notes | Tags:
Energy,
Tax Competition,
Tax Expenditures Countries around the world have introduced energy taxes to expand revenues, reduce energy consumption and curb greenhouse gas emissions. In that context, they have frequently also implemented tax provisions to lower the energy tax bill for certain industries, households and regions. Tax exemptions and deductions
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Shedding Light on Hidden Government Spending: Tax Expenditures
Agustin Redonda and
Tom Neubig | 20 December 2017
Fiscal,
Blog | Tags:
Tax Expenditures Tax expenditures (TEs) are used by governments around the world to promote public policy objectives. Examples include tax deductions on mortgage interest to encourage home ownership and preferential tax treatment of pension savings.
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Fighting Poverty with Taxes
Patricia K. Tong | 21 November 2017
Fiscal,
Blog | Tags:
Inequality,
Poverty,
Tax Expenditures One way the U.S. federal income tax system provides low-income families with financial support is through refundable tax credits. Families can claim refundable tax credits even if they do not owe any tax liability, which allows families with the lowest incomes to receive benefits.
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In France, Evaluating Tax Expenditure Effectiveness Remains a Challenge
Valérie Segond | 16 November 2017
Fiscal,
Blog | Tags:
Tax Expenditures The inability of the French government to ensure that a particular tax benefit reaches its primary goal – i.e. the assessment of public expenditure effectiveness – lies at the heart of the expansion of public subsidies.
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