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Tax Expenditure Budgets: Concepts and Challenges for Implementation

Author

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  • Jorratt, Michel
  • Villela, Luiz Arruda
  • Lembruger Viol, Andrea

Abstract

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 systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many cases they do so without adopting a consistent methodology that allows for adequate comparisons or that even evaluates their effectiveness. This working paper discusses the conceptual aspects of tax expenditures, the main challenges to assess them, and the general procedures adopted in the OECD countries and Latin America and the Caribbean to calculate, present, and approve them.

Suggested Citation

  • Jorratt, Michel & Villela, Luiz Arruda & Lembruger Viol, Andrea, 2009. "Tax Expenditure Budgets: Concepts and Challenges for Implementation," IDB Publications (Working Papers) 4302, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:4302
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    Citations

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    Cited by:

    1. Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
    2. Paweł Felis & Grzegorz Gołębiowski, 2021. "Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 15(4), December.
    3. Bird, Richard M. & Zolt, Eric M., 2015. "Fiscal Contracting in Latin America," World Development, Elsevier, vol. 67(C), pages 323-335.
    4. Olga V. Bogacheva & Tatiana V. Fokina, 2017. "Evaluation of Social Tax Expenditures Efficiency in OECD Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 22-36, June.
    5. Dora Benedek & Ernesto Crivelli & Sanjeev Gupta & Priscilla Muthoora, 2014. "Foreign Aid and Revenue: Still a Crowding-Out Effect?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 67-96, March.
    6. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
    7. Пинская М.Р. & Колесник Г.В., 2016. "Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот: Фискальные Последствия," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 52(3), pages 22-35, июль.

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