Die Global Tax Expenditures Database (https://gted.net/) erfasst nationale Berichte zu Steuervergünstigungen für 101 Länder für den Zeitraum ab 1990 bis heute. Auf Basis dieser Daten wird die Entwicklung von Steuervergünstigungen in den 38 OECD-Ländern zwischen 1999 und heute betrachtet....

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...

Die Global Tax Expenditures Database (https://gted.net/) erfasst nationale Berichte zu Steuervergünstigungen für 101 Länder für den Zeitraum ab 1990 bis heute. Auf Basis dieser Daten wird die Entwicklung von Steuervergünstigungen in den 38 OECD-Ländern zwischen 1999 und heute betrachtet....

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...

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...

The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD countries between 1999 and today is examined. A look at the...