This blog was first published by Sofia Berg, Research Analyst at the Council on Economic Policies. Tax expenditures, i.e. benefits granted through the tax system, do not exist in a political vacuum. They are an outcome of political deliberations, and reforms can often be the focus of intense debate. Therefore, the role of parliamentarians should be well established at each stage of the tax expenditure policy cycle. This is crucial to increase accountability and transparency within the tax expenditure field and, at the same time, to ensure that the decision-making processes are based on evidence and sound information. Whereas specific … Continue reading A Pocket Guide on Tax Expenditures for Parliamentarians