Archive: December 2025

Tax Expenditures Country Report: Zambia

| 18 December 2025
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures, Zambia
Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment ... ... continue reading

Tax Expenditures Country Report: Mexico

, , and | 10 December 2025
Fiscal, Discussion Notes | Tags: GTED, GTETI, Mexico, Tax Expenditures
In Mexico, tax expenditures refer to all fiscal measures that reduce public revenue by granting preferential tax treatment relative to the benchmark system. These include deductions, exemptions, tax credits, differentiated rates and tax incentives ... ... continue reading

Tax Expenditure Effectiveness: Tax Expenditures Lab Flagship Report 2025

, , and | 4 December 2025
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures
The present report discusses the determinants and explores the empirical evidence of TE effectiveness. More and more jurisdictions publish TE reports, as shown by the Global Tax Expenditures Database (GTED). In its most recent version (1.3.2), the GTED includes 116 reporting jurisdictions... ... continue reading