The Platform for Collaboration on Tax (PCT): Progress Report 2021
October 2021 | News, Tax Expenditures
The Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and the World Bank – enhanced its support to countries
News
EU Tax Observatory Report: New Forms of Tax Competition in the European Union: an Empirical Investigation
By Eloi Flamant, Sarah Godar, Gaspard Richard | November 2021 | News, Tax Expenditures
The report provides an empirical analysis of personal and corporate tax competition in the European Union. The authors find that tax competition increasingly takes the form
1 New Country Added to the GTED and 14 Countries Updated
GTED News, News
One additional country has been added to the GTED: North Macedonia bringing the total number of countries with data to 101. 117 countries remain non-reporting. Furthermore
CMI Tax for Development Series: Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa
30 November 2021 | Online | Events, News
Christian von Haldenwang (DIE) and Agustin Redonda (CEP), the co-leaders of the GTED will be talking about tax expenditures and domestic revenue mobilization at a CMI
IISD Policy Brief: Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions
By Nathalie Bernasconi-Osterwalder, Sarah Brewin, Suzy Nikièma, Thomas Lassourd, Alexandra Readhead | November 2021 | News, Tax Expenditures
On October 8, 2021, 136 countries agreed to a Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
CNBC Article: Child tax credit may plunge to $1,000 from $3,600 per kid after 2025
By Greg Iacurci | 16 November 2021 | News, Tax Expenditures
Greg Iacurci shows how the design of tax expenditures is crucial for their efficiency and effectiveness drawing on the child tax credit in the US and
Congressional Budget Office Report: The Distribution of Major Tax Expenditures in 2019
27 October 2021 | News, Tax Expenditures
The Congressional Budget Office in the US published a report on tax expenditures in 2019. Their estimate is that tax expenditures totaled around $1.2 trillion in
Press Release: Number of Countries Covered by the Global Tax Expenditures Database Hits 100
29 October 2021 | News, Press Releases
The Global Tax Expenditures Database (GTED), a joint project of the Council on Economic Policies (CEP) and the German Development Institute / Deutsches Institut für Entwicklungspolitik
Workshop: Tax Expenditures and Domestic Revenue Mobilisation
9-11 November 2021 | Online | Events, News
Workshop organized by the German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), the Council on Economic Policies (CEP) and the Addis Tax Initiative (ATI) as
OECD Report: Tax and Fiscal Policies After the COVID-19 crisis
14 October 2021 | News, Tax Expenditures
The OECD has prepared a report for G20 Finance Ministers and Central Bank Governors at the request of the Italian G20 Presidency, which considers the challenges
ESB Article: The Netherlands has the Highest Tax Benefits Among OECD Countries
By Thierry Belt and Nienke Oomes | 17 September 2021 | News, Tax Expenditures
Thierry Belt and Nienke Oomes (SEO Economisch Onderzoek) write about tax expenditures in the Netherlands using data from the GTED and noting how Netherlands has the
CEF Blog: Tax Expenditures in the Balkans: Time to Open the Black Box
By Flurim Aliu | 26 October 2021 | News, Tax Expenditures
This blog was originally published by Center of Excellence in Finance (CEF) here. The traditional way of thinking about government expenditure goes as follows: first, governments