% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/tax_expenditures.R
\name{ato_tax_expenditures}
\alias{ato_tax_expenditures}
\title{Tax Expenditures and Insights Statement (TEIS)}
\source{
Treasury Tax Expenditures and Insights Statement
\url{https://treasury.gov.au/publication/p2025-721342}.
}
\usage{
ato_tax_expenditures(year = "latest")
}
\arguments{
\item{year}{Reference year for the TEIS release, e.g. \code{"2024"}
or \code{"latest"}. Treasury publishes one TEIS per calendar year.}
}
\value{
An \code{ato_tbl} with one row per tax expenditure: label,
category, estimated revenue forgone in AUD millions by year.
}
\description{
Returns the Treasury TEIS annual table of concession-by-concession
tax expenditure estimates in AUD millions. TEIS is the
authoritative cost-of-concessions dataset used in PBO and Grattan
tax reform costings.
}
\details{
TEIS is published by Treasury, not ATO; the function attempts a
CKAN search on data.gov.au for the TEIS release, and falls back
to the Treasury web URL if not indexed.

Key concessions covered: CGT main residence exemption, CGT 50\%
discount, superannuation earnings tax concession, franking credit
refundability, work-related deductions, fuel tax credit scheme,
R&D tax incentive, GST food exemption, and many more.
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try(head(ato_tax_expenditures("latest")))
options(op)
}
}
\references{
Commonwealth of Australia (annual). \emph{Tax Expenditures
and Insights Statement}. The Treasury, Canberra.
\url{https://treasury.gov.au/publication/p2025-721342}
}
\seealso{
Other specialist: 
\code{\link{ato_compliance}()},
\code{\link{ato_division293}()},
\code{\link{ato_fuel_tax_credits}()},
\code{\link{ato_international}()},
\code{\link{ato_medicare_levy}()},
\code{\link{ato_prrt}()},
\code{\link{ato_rba}()},
\code{\link{ato_state_tax}()},
\code{\link{ato_whm}()}
}
\concept{specialist}
