This paper considers how tax expenditures are managed within national budget processes, based on case studies of four OECD Member countries. It is part of a research project by the OECD for the Korea Institute of Public Finance, and looks at the topic across six key dimensions, identifying practices to support the better integration of tax expenditures into budget processes. The paper contributes to the OECD Restoring Public Finances initiative.
Use of tax expenditures in budgeting
