Redonda, Agustin; de Sarralde, Santiago Diaz; … - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-12, pp. 1-11
Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely … 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 …