Contributor: Mario Mansour

Special Economic Zones and How to Tax Them

 , and | 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

Fiscal Transparency: The Case of Tax Expenditures in Developing Countries

 | 11 April 2019
Fiscal, Blog | Tags: Tax Expenditures
In recent years, more developing countries have started reporting on their tax expenditures, however the quality of reporting needs to improve if it is to usefully contribute to fiscal transparency and the debate on domestic revenue mobilization. ... continue reading