Others Publications

Does development matter for the use of tax expenditures?

von Haldenwang, Christian / Laudage Teles, Sabine / Aliu, Flurim / Redonda, Augustin
External Publications (2023)

in: Christian von Haldenwang / Redonda, Augustin / Aliu, Flurim (Hrsg.), Tax expenditures in an era of transformative change: GTED flagship report 2023, Bonn: German Institute of Development and Sustainability (IDOS), 73-80

ISBN: 978-3-96021-214-0
DOI: https://doi.org/10.23661/r2.2023
Volltext/Full text

This chapter discusses whether development matters for tax expenditure (TE) use. First, we identify potential drivers of TE use. Next, we discuss the limitations researchers face when conducting comparative empirical studies on TEs. Furthermore,  we provide an overview of the literature on TEs and point out research gaps of existing comparative studies on the use of TEs in developing countries. We also present some preliminary empirical insights on development and TE use.