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Martin Beznoska / Christian von Haldenwang / Ruth Maria Schüler IW-Report No. 34 13. June 2022 Tax concessions in OECD countries

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.

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Tax concessions in OECD countries
Martin Beznoska / Christian von Haldenwang / Ruth Maria Schüler IW-Report No. 34 13. June 2022

Tax concessions in OECD countries

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German Economic Institute (IW) German Economic Institute (IW)

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 data shows that even in countries with high GDP and comprehensive tax coverage, reporting is incomplete in many countries. For a subset of 16 OECD countries for which (relatively) continuous reporting over the period is available, we look at the development of tax benefits for households and firms. We can show that data availability improves over time. For the development of business tax expenditures, a weakly significant positive trend can be identified in terms of tax revenues foregone, driven mainly by the Netherlands and Ireland. Both countries are known for wanting to strengthen their business location through generous tax expenditures for businesses.
Tax expenditures for private households, which are on average higher than the level of expenditures for businesses in the countries under review, do not show any significant time trend, even though they were increasingly used to relieve the burden on private households and businesses during the financial crisis of 2008/09. In order to compare tax expenditures between countries and to better assess their effectiveness, regular reporting at the national level, transparent definitions and ideally uniform standards would be helpful. Regular monitoring by a commission of experts could contribute to the consistency and comparability. 

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Tax concessions in OECD countries
Martin Beznoska / Christian von Haldenwang / Ruth Maria Schüler IW-Report No. 34 13. June 2022

Tax concessions in OECD countries

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German Economic Institute (IW) German Economic Institute (IW)

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Melinda Fremerey / Andreas Lichter / Max Löffler in CESifo Working Papers External Publication 20. June 2022

Fiscal and Economic Effects of Local Austerity

We study the consequences of a large-scale austerity program targeting financially-constrained municipalities in Germany. For identification, we exploit the quasi-random assignment of treatment among equally-distressed municipalities using a ...

IW

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Martin Beznoska / Tobias Hentze IW-Policy Paper No. 19 19. September 2021

Income tax policy in the federal election campaign

Income tax policy plays a relevant role in the election programs for the German federal election 2021. According to the election programs, basically all parties are aiming for relief for small and medium incomes and for households with children.

IW

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