10th Virtual Meeting of the Community of Practice on Tax Expenditures: Special Economic Zones
3 September 2026 | 14.00-15.30 CEST | Online
Fiscal,
Workshops | Tags:
Economic Growth,
Industrial Policy,
Tax Expenditures
The session explored the use of tax incentives in Special Economic Zones, drawing on international evidence, practical guidance, and country-level experience.
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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 ...
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Entrepreneurship or Income Reclassification? Responses to Preferential Taxation of Business Income in Poland
Justyna Klejdysz and
Tom Zawisza | 29 July 2026
Fiscal,
Blog | Tags:
Employment,
Entrepreneurship,
Poland,
Tax Reform
Governments often tax small business income at lower rates than employment income. The rationale is often that entrepreneurship generates positive spillovers in terms of innovation, investment, and employment.
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From Plans to Reality: Budget Credibility in Sub-Saharan Africa
Pablo Lopez Murphy,
Can Sever and
Qianqian Zhang | 30 June 2026
Fiscal,
Blog | Tags:
Africa,
Tax Expenditures
Budgets are the central policy instrument for articulating government priorities, allocating scarce resources, and determining the fiscal stance. They set out governments’ expectations for revenues, borrowing, and spending based on policy priorities, macroeconomic forecasts, and financing assumptions.
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Tax Expenditures Country Report: Switzerland
Peter Hongler and
Agustin Redonda | 23 June 2026
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Switzerland,
Tax Expenditures
Beyond transparency concerns, the absence of robust information undermines the evaluation of tax expenditure effectiveness. Switzerland lags significantly behind international standards in this area ...
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Country Report on Tax Expenditures in Switzerland: Transparency, Costs and the Need for Reform
23 June 2026 | 15.45-19.15 CEST | Bern, Switzerland
Fiscal,
Panel | Tags:
Switzerland,
Tax Expenditures
Tax expenditures serve a wide range of purposes: stimulating investment, supporting social objectives and accompanying structural change are just a few examples. In Switzerland, the last estimate for federal tax expenditures puts them at CHF 25 billion per year...
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Economic Policies for Affordable, Secure and Clean Energy: Synthesis Report
Patrick Lenain | 5 June 2026
Fiscal,
Policy Briefs | Tags:
Decarbonization,
Energy,
Industrial Policy,
Policy Coherence,
Tax Expenditures
Recent energy crises, surging electricity demand and accelerating climate change have pushed affordable, secure, and clean energy to the top of policy agendas worldwide. The challenge respects no borders,making cross-country perspectives timely.
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Making Green Tax Incentives Work: Protecting Revenue While Accelerating the Energy Transition
2 June 2026 | 13.00-14.30 CEST | Online
Fiscal,
Workshops | Tags:
Domestic Revenue Mobilization,
Energy,
Policy Coherence,
Tax Expenditures
Achieving global climate goals requires a rapid and just green transition, especially in emerging and developing economies where industrial decarbonisation and renewable energy deployment remain urgent priorities.
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Tax Expenditures Country Report: Zimbabwe
Gibson Chigumira and
Erinah Chipumho | 20 May 2026
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures,
Zimbabwe
Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue,
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