OECD blog | 25 November 2024 | News, Research
This blog was first published by the OECD Income-based tax incentives for R&D and innovation (IBTIs), such as patent boxes or innovation boxes, reduce the tax
Platform for Collaboration on Tax | Deadline: 11 February 2025 | News, Research
Tax incentives—various forms of preferential tax treatment—have been widely used by countries to encourage desired activities and behaviors. However, while tax incentives can be effective in
By M. Pecho, S. Markov, P. R. Wood, R. Auclair, and F. Velayos. | IMF Note | News, Research
Published by the IMF, this technical note sets out the essential elements to effectively manage tax incentives in developing countries, emphasizing the important role that revenue
By Flurim Aliu and Agustin Redonda | Cambridge University Press | News, Research
Aliu F, Redonda A. Beyond the Budget: A Global Perspective on Social Spending through Tax Expenditures. Social Policy and Society. Published online 2024: 1-19. © The Author(s),
By Veronicah Ndegwa | 09 October 2024 | News, Research
This blog was first published by the Council on Economic Policies. The Institute of Public Finance (IPF) in August 2024 convened a meeting that brought together
By Kayla Kitson | 09 September 2024 | News, Policy, Research
First published by the Council on Economic Policies, this article is part of a blog series on the critical role of parliaments in tax expenditure policy
By Sofia Berg, Giulia Mascagni and Caroline Othim | 05 September 2024 | News, Policy, Research
First published by the Council on Economic Policies, this blog has been written as a background piece and benefitted from a side event on the topic
by Sanjeev Gupta and Victoria Dimond | News, Research
This blog was first published by the Center for Global Development (CGD) Spending needs for financing the Sustainable Development Goals (SDGs) in developing countries are large
ATI side event | 19 June 2024 | Events, Research
This blog was first published by the Addis Tax Initiative (ATI) At the 2024 ATI General Assembly, the side event “Exploring gender dimensions in tax expenditures:
World Bank Group | 15 July 2024 | News, Research
DOWNLOAD This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures
By Matt Fabian and Lisa Washburn | The Volcker Alliance | Policy, Research
The paper, Benefit or Burden: Evaluating $1 Trillion in State Tax Expenditures, examines the present and predicted effects of such massive tax breaks, which often lack
By Rocus van Opstal | 9 July 2024 | News, Policy, Research
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