Evaluation of tax expenditures: conceptual frameworks and international experiences

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/TS.2023/129
cepal.docTypeDocumentos de proyectos e investigación
cepal.jobNumberS2300754_en
cepal.projectProyecto "Reactivación Transformadora: Superando las consecuencias de la pandemia de COVID-19 en América Latina y el Caribe"
cepal.topicEngFISCAL AFFAIRS
cepal.topicSpaASUNTOS FISCALES
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorBerg, Sofia
dc.contributor.authorVon Haldenwang, Christian
dc.contributor.authorRedonda, Agustin
dc.contributor.institutionGerman Agency for International Cooperation
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialEngCANADA
dc.coverage.spatialEngNETHERLANDS (KINGDOM OF THE)
dc.coverage.spatialEngREPUBLIC OF KOREA
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.coverage.spatialSpaCANADA
dc.coverage.spatialSpaPAÍSES BAJOS (REINO DE LOS)
dc.coverage.spatialSpaREPUBLICA DE COREA
dc.date.accessioned2023-11-02T15:38:35Z
dc.date.available2023-11-02T15:38:35Z
dc.date.issued2023-11-06
dc.description.abstractTax expenditures are deviations from the benchmark tax system which provides preferential tax treatment. Governments use them to pursue different policy goals, such as boosting innovation, creating employment or greening the economy. Their fiscal cost can be significant since the global average revenue forgone, estimated at around 4% of GDP and 25% of tax revenue, has remained stable over the last 30 years. Evaluating tax expenditures against their stated policy objectives and the potential side effects or externalities they might trigger is a crucial step for the rationalization of tax expenditures, with implications for domestic resource mobilization and the alignment of tax policies with growth and development strategies. This report analyses tax expenditure evaluation as a key element of the tax expenditure policy cycle and highlights the need for integrated frameworks that link ex-ante assessments with ex-post evaluations. It also provides an international overview of the state of tax expenditure evaluations, showing that it remains relatively underdeveloped, not only in Latin America and the Caribbean, but also across the world.
dc.description.tableOfContentsIntroduction .-- I. Conceptual framework for tax expenditure policymaking .-- II. Tax expenditure evaluation .-- III. International outlook: the current state of tax expenditure evaluations .-- IV. Best practices in tax expenditure evaluation. A. Canada. Kingdom of the Netherlands. C. Republic of Korea .-- V. Conclusions and policy recommendations.
dc.formatTexto
dc.format.extent41 pages
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/TS.2023/129
dc.identifier.urihttps://hdl.handle.net/11362/68667
dc.language.isoeng
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesDocumentos de Proyectos
dc.relation.translationLanguagespa
dc.relation.translationRecordEvaluación de gastos tributarios: marcos conceptuales y experiencias internacionales
dc.relation.translationUrihttps://hdl.handle.net/11362/68666
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngPUBLIC EXPENDITURES
dc.subject.unbisEngEVALUATION
dc.subject.unbisEngCASE STUDIES
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaGASTOS PUBLICOS
dc.subject.unbisSpaEVALUACION
dc.subject.unbisSpaESTUDIOS DE CASOS
dc.titleEvaluation of tax expenditures: conceptual frameworks and international experiences
dc.type.coarlibro
dc.usergrouppubweb
dspace.entity.typePublication
relation.isAuthorOfPublicationc26a926a-ae77-4f9e-a130-fbad972adfdc
relation.isAuthorOfPublication98bdcac2-5c9b-43f4-8a03-f808279b0f1d
relation.isAuthorOfPublication5022d8f0-ef17-43d2-b0a9-f054e450bd14
relation.isAuthorOfPublication.latestForDiscoveryc26a926a-ae77-4f9e-a130-fbad972adfdc
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