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Multi-dimensional review of the Dominican Republic: an OECD development pathway report

News, Tax Expenditures News
The recent OECD Review of the Dominican Republic calls for the "rationalisation of TEs to raise revenue capacity and improve the overall impact of the tax

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ATI Regional Workshops on Tax Expenditures to be reconducted in 2023

Events, News
The next regional workshop on tax expenditures will cover Asian countries, to be held in the Philippines (Manila, 1-3 March 2023).

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The OECD Investment Tax Incentives Database updated: 467 tax incentive regimes in 52 developing and emerging economies covered

News, Tax Expenditures News
The OECD Investment Tax Incentives Database (ITID) improves transparency on tax incentives and facilitates the understanding of countries’ tax incentive policies. It focuses on developing and

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Revenue waivers and national economic pressures: the hidden cost of tax expenditures in Kenya

News, Tax Expenditures News
The study is set up to assess Kenya’s tax expenditures by considering increasing concerns over their implications on the country’s revenue base and lack of transparency

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Measurement of tax expenditures in Latin America

News, Tax Expenditures News
The volume of tax expenditures in Latin America is considerable. On average, they were equivalent to 3.8% of GDP and accounted for 20.6% of tax revenues

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Debatable aspects of the concept of tax expenditures: taxes

News, Tax Expenditures News
Despite the implementation of the concept of tax expenditures in the budgetary practice of many countries, theoretical studies of tax expenditures as a basis for their

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The devil in the detail? Eight lessons from tax expenditure reporting in Rwanda and Uganda

News, Tax Expenditures News
In recent years, an increasing number of low- and middle-income countries have started reporting on the amount of revenue foregone from tax expenditure (TE), which includes tax exemptions,

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Hidden tax expenditures for company cars in Germany – #Faktenfuchs: Doch, Dienstwagenbesteuerung ist Subvention

News, Tax Expenditures News
A recent article published by journalist Julia Ley on the BR24.de website of Bayerischer Rundfunk unveils the case of hidden tax expenditures for company cars disguised

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Key learnings from the East Africa ATI Regional Workshop on Tax Expenditures

Events, News
With around 50 participants from 9 countries attending, the workshop held in Nairobi (18-19 October 2022) proved the growing engagement of different stakeholders in the region

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GTED co-lead Christian von Haldenwang interviewed in the “Juve Steuermark” magazine

GTED in the News, News
Im Interview mit JUVE Steuermarkt spricht der Politikwissenschaftler über die Motivation hinter der Datenbank und darüber, wieso Steuervergünstigungen zwar oft gut gemeint, aber häufig schlecht umgesetzt

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