How California Leaders Can Improve the Oversight and Evaluation of State Tax Expenditures
Kayla Kitson | 6 September 2024
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
United States In California, tax expenditures — defined in state law as a “credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state” — represent a significant revenue cost to the state. In recent years, the estimated cost to the state’s General
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Addressing Gender Disparities in Tax Expenditures
Sofia Berg,
Giulia Mascagni and
Caroline Othim | 3 September 2024
Fiscal,
Blog | Tags:
Gender,
Inequality,
Tax Expenditures Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the economy more broadly.
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Rationalizing Fiscal Incentives in the Philippines: A Three-Decade Journey
Lorena Fernandez | 12 August 2024
Fiscal,
Blog | Tags:
Parliaments,
Tax Expenditures,
The Philippines As governments around the globe seek to safeguard fiscal space, the question on whether the tax benefits they offer are effective, is becoming ever more critical. In the Philippines, the push for the rationalization of fiscal incentives dates back nearly thirty years...
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Tax Expenditure Country Reports. Unveiling Tax Expenditures at the Country Level
Agustin Redonda and
Christian von Haldenwang | 9 July 2024
Fiscal,
Blog | Tags:
GTED,
GTETI,
Tax Expenditures As shown by the Global Tax Expenditures Transparency Index (GTETI) the quality and scope of TE reporting is highly heterogeneous across jurisdictions, which makes cross-country comparability even trickier. The new series will promote deeper discussions of TE regimes, ultimately enhancing the quality and quantity of
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Tax Expenditures Country Report: The Netherlands
Rocus van Opstal | 9 July 2024
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures,
The Netherlands Tax expenditures (TEs) in the Netherlands represent a significant portion of government spending, amounting to 15% of GDP in 2022. These provisions include deviations from the standard tax base, rates, and special credits across various taxes, such as Personal Income Tax (PIT), Corporate Income Tax
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