Tax Expenditures in Sub-Saharan Africa: An Expensive Practice?
Li Liu, Todd Schneider, Can Sever and Irena Jankulov Suljagic | 27 November 2025Fiscal, Blog | Tags: Domestic Revenue Mobilization, Sub-Saharan Africa, Tax Expenditures
Tax expenditures are less well understood in Sub-Saharan Africa than in other regions, and deserve closer attention given the region’s macro-fiscal challenges. A new IMF paper sheds some additional light on TEs in SSA, their potential importance to domestic revenue mobilization, and offers a roadmap for reform. ... continue reading