Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database
Beznoska, Martin / Christian von Haldenwang / Ruth Maria Schüler (2023)
Discussion Paper 7/2023
We look at the development of tax benefits for households and firms for a set of 16 OECD countries. Though reporting on tax expenditures is often incomplete, even in countries with high GDP and comprehensive tax coverage, we can show that data availability improves over time.
