News Archives - Page 8 of 12 - Tax Expenditures Lab

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

News, Tax Expenditures
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

Measurement of tax expenditures in Latin America

News, Tax Expenditures
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

Debatable aspects of the concept of tax expenditures: taxes

News, Tax Expenditures
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

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

News, Tax Expenditures
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,

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

News, Tax Expenditures
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

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

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

Ex ante evaluation of the reform of company car taxation in Belgium

News, Tax Expenditures
In Belgium, the Law on Fiscal and Social Greening of Mobility of 25 November 2021 eliminates corporate tax deductibility for all company cars except those with

$1 billion in natural gas subsidies missing from Texas’ official tax expenditure report

GTED News, News
Texas’ Tax Exemptions & Tax Incidence report is missing the largest individual tax break to oil and gas in the state. This provision reduced taxes on

Tax expenditures and female labour force participation: T20 Policy Brief

News, Tax Expenditures
This Policy Brief was first published by the T20 Task Force 5 – Inequality, Human Capital and Well-being. The gender gap in labour force participation (LFP)

OECD publication: Assessing tax relief from targeted investment tax incentives through corporate effective tax rates

News, Tax Expenditures
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax

Why the global minimum tax matters for the global tax revenue

News, Tax Expenditures
The GMT (Global Minimum Tax) is designed to ensure that large MNEs (enterprises with annual revenues greater than EUR 750 million) pay a minimum effective tax