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来源类型Article and other Publication
规范类型其他
Tax expenditure and the treatment of tax incentives for investment
Diaz de Sarralde, Santiago; Mark Hallerberg; Lise Johnson; Ariel Melamud; Agustin Redonda; Ricardo Rozemberg; Jakob Schwab; Christian von Haldenwang
出版年2018
摘要Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, we present three concrete policy proposals: First, governments should increase the transparency of tax expenditures, and G20 leaders should take the lead in this regard. Second, G20 governments should improve the design of tax incentives with the aim of minimizing the generation of windfall profits and negative spillover effects on third (in particular, poorer) countries. Third, governments should phase out tax expenditures that are environmentally harmful, including tax incentives for fossil fuels as well as those schemes that promote an unsustainable use of natural resources.
URLhttps://www.die-gdi.de/en/others-publications/article/tax-expenditure-and-the-treatment-of-tax-incentives-for-investment/
来源智库German Development Institute (Germany)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/499334
推荐引用方式
GB/T 7714
Diaz de Sarralde, Santiago,Mark Hallerberg,Lise Johnson,et al. Tax expenditure and the treatment of tax incentives for investment.
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