Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal …

This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large … manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the … Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management …

This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the … tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems … the tax burden, as reflected in a greater relevance of progressive tax types. The analysis of panel data for more than 90 …

We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard … important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant …

Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … is still part of the Dutch energy policy mix. Our evaluation of the EIA contains four lessons. First, the use of tax …