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.
... continue reading
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 ...
... continue reading
Country Report on Tax Expenditures in Switzerland: Transparency, Costs and the Need for Reform
23 June | 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...
... continue reading
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.
... continue reading
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.
... continue reading
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,
... continue reading
VAT and Social Equity: The Case of Period Products
Stefanie Geringer | 18 May 2026
Fiscal,
Blog | Tags:
Gender,
Inequality,
Tax Expenditures,
VAT
Value added tax (VAT) is one of the most important revenue sources for the 21st-century tax and welfare state. This holds true for OECD Member Countries as well as EU Member States, and more so for low-income countries.
... continue reading
Why Tax Expenditure Reporting Is a Missing Link in Financing for Development
Alexandra Readhead,
Agustin Redonda,
Christian von Haldenwang,
Giovanni Occhiali,
Giulia Mascagni and
Harshil Parekh | 21 April 2026
Fiscal,
Blog | Tags:
Domestic Revenue Mobilization,
GTED,
Tax Expenditures
With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates demands greater transparency and accountability.
... continue reading
8th Virtual Meeting of the Community of Practice on Tax Expenditures: Assessments and Reform
16 April 2026 | 14.00-15.30 CEST | Online
Fiscal,
Workshops | Tags:
Brazil,
Domestic Revenue Mobilization,
Tax Expenditures,
Uruguay,
VAT
The 8th virtual CoP meeting put a spotlight on assessments and reform experiences related to tax expenditures, particularly in Brazil and Uruguay.
... continue reading