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

Friedrich Heinemann

Friedrich Heinemann

Project Coordinator
Head

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Christina Elschner

Christina Elschner

Research Associate

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Claudia Hermeling

Claudia Hermeling

Senior Researcher

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Christoph Spengel

Christoph Spengel

Research Associate

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Margit Kraus

Margit Kraus

Senior Researcher

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Cooperation partner

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