Methodological and Theoretical Challenges in Tax Expenditure Analyses

Q: What does this research mean for the field?

Tax expenditure analyses face significant methodological and theoretical challenges due to the lack of a unified definition and appropriate data, impacting the identification and evaluation of tax expenditures. Novelty: ClaimNovelty.METHODOLOGICAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

Emil Vargović; Vjekoslav Bratić; Matea Cvjetković

doi:10.17818/emip/2026/7

March 4, 2026Ekonomska misao i praksaOpen Access

Methodological and Theoretical Challenges in Tax Expenditure Analyses

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Key Points

The paper aims to explore the methodological and theoretical challenges in analyzing tax expenditures.
Review of existing frameworks for tax expenditure analysis.
Evaluation of different methods for calculating tax expenditures.
Comparison of tax expenditure definitions and their implications across countries.
Assessment of direct and indirect effects of tax expenditures.
Identified lack of a unified definition for tax expenditures complicates analysis.
Highlighted the complexity of accurately estimating tax revenue losses.
Discussed both positive and negative aspects of implementing tax expenditures.
Recommended reforms to enhance the efficiency and transparency of tax expenditures.

Implication

This analysis reveals challenges in tax expenditure evaluation, highlighting implications for efficiency and transparency.

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Cite This Study

Vargović et al. (2026) studied this question.

synapsesocial.com/papers/69abc1235af8044f7a4e9b68 https://doi.org/10.17818/emip/2026/7

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Methodological and Theoretical Challenges in Tax Expenditure Analyses

Key Points

Implication

Abstract

Discussion

Cite This Study

Methodological and Theoretical Challenges in Tax Expenditure Analyses

Key Points

Implication

Abstract

Discussion

Cite This Study

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