Evaluation of tax expenditures

Evaluation of tax expenditures

Evaluating state subsidies contributes to an improvement of efficiency in the allocation of public funds. Especially with regard to tax expenditures, there is need for external evaluation. The objective of this project is to evaluate systematically the most important tax expenditures in Germany, based on the Federal Government’s report on state subsidies.

Project members

Christoph Spengel

Christoph Spengel

Research Associate

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Christina Elschner

Christina Elschner

Research Associate

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Claudia Hermeling

Claudia Hermeling

Senior Researcher

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Friedrich Heinemann

Friedrich Heinemann

Coordinator
Leitung

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