This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and eme

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, S

This paper considers the merits of reducing or eliminating some specific tax expenditure measures currently in force in the United States with a view to reducin

Locates tax expenditure management within the broader discourse of liberal democratic political theory.