Tax expenditures in an era of transformative change: GTED flagship report 2023

von Haldenwang, Christian / Agustin Redonda / Flurim Aliu
Buchveröffentlichungen (2023)

Bonn: German Institute of Development and Sustainability (IDOS)

ISBN: 978-3-96021-214-0
DOI: https://doi.org/10.23661/r2.2023

To manage the transformational changes humankind is currently facing, setting up the right fiscal policies is of pivotal importance. Given their magnitude and widespread use, tax expenditures (TEs) play a key role in this context. TEs can be powerful policy instruments to boost investment, employment and innovation. When ill-designed, however, they can also trigger unsustainable outcomes such as accelerating climate change and exacerbating inequality. This Flagship Report shows once again  that assessing the effectiveness of TEs, incorporating TEs into broader fiscal policy frameworks, and promoting political debates on TE reform critically depend on the quality of TE reporting.

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