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Contributor: Christophe Waerzeggers

Special Economic Zones and How to Tax Them

 Flurim Aliu, Mario Mansour and Christophe Waerzeggers | 28 August 2026
Fiscal, Discussion Notes | Tags: Industrial Policy, Tax Expenditures
Special economic zones (SEZs) are widely used to attract investment, promote exports, and support industrialization, yet their performance is uneven and often uncertain. This IMF How To Note reviews global experience with SEZs ... ... continue reading

Christophe Waerzeggers

Christophe Waerzeggers is a tax lawyer and senior counsel in the Financial and Fiscal Law Unit of the IMF’s Legal Department. Before joining the IMF, he was a lecturer in tax and comparative tax law at Utrecht University and a guest lecturer at various universities, including Sydney Law School, the Norwegian School of Management, the Centre d’Etudes et de Recherches sur le Développement International in Clermont-Ferrand, and the University of Pretoria.
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