The Tax Expenditures Lab is conducting a large-scale literature review of impact evaluations of tax expenditure (TE) provisions.
We are looking for studies that have evaluated the impact of specific TE provisions in specific countries (rather than broad evaluations of overall tax policy). The main criteria are:
- The studies must tackle the impact or effect of a certain TE (or a group of TEs), ideally in relation to its costs.
- The studies draw some conclusions on the effectiveness, efficiency, or the desirability of a TE.
If you have conducted or are aware of any publication that would fit the criteria, kindly share it with us or get in touch at [email protected]
Thank you very much in advance for your collaboration.