| 来源类型 | Article and other Publication |
| 规范类型 | 其他 |
| DOI | org/10.5018/economics-ejournal.ja.2019-12 |
| Tax expenditure and the treatment of tax incentives for investment | |
| Redonda, Agustin; Santiago Diaz de Sarralde; Mark Hallerberg; Lise Johnson; Ariel Melamud; Ricardo Rozemberg; Jakob Schwab; Christian von Haldenwang | |
| 出版年 | 2019 |
| 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, the authors present three concrete policy proposals: First, governments should increase transparency on tax benefits. G20 members should take the lead on this with frequent and comprehensive tax expenditure reports. Second, G20 governments should improve the design of tax incentives with the aim of minimizing the generation of windfall profits and negative spillover effects within and across (in particular, on poorer) countries. Third, governments should phase out tax expenditures that are environmentally harmful, including tax incentives for fossil fuels and other schemes that promote an unsustainable use of natural resources. |
| URL | https://www.die-gdi.de/en/others-publications/article/tax-expenditure-and-the-treatment-of-tax-incentives-for-investment-1/ |
| 来源智库 | German Development Institute (Germany) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/499577 |
| 推荐引用方式 GB/T 7714 | Redonda, Agustin,Santiago Diaz de Sarralde,Mark Hallerberg,et al. Tax expenditure and the treatment of tax incentives for investment. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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