Tax expenditures effectiveness: tax expenditures lab flagship report 2025
von Haldenwang, Christian / Augustin Redonda / Flurim Aliu / Sofia BergBuchveröffentlichungen (2025)
Bonn: German Institute of Development and Sustainability (IDOS)
ISBN: 978-3-96021-279-9
DOI: https://doi.org/10.23661/r3.2025
Tax expenditures (TEs) – i.e. deviations from a benchmark tax system that lower the tax burden of specific groups, economic sectors or activities – can be powerful tools to promote public policies. However, their effectiveness is often in doubt. The present report discusses the determinants and explores the empirical evidence of TE effectiveness.
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