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.
Bundesministerium der Finanzen
01.08.2007 - 31.08.2008
Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln, Köln, DE
Copenhagen Economics A/S, Copenhagen, DK