Program: Fiscal

“First Time’s the Charm”: Lessons from Georgia’s Tax Expenditure Report

and | 3 October 2023
Fiscal, Blog | Tags: Georgia, Tax Expenditures
Georgia has recently published its first Tax Expenditure Report (TER). This blog highlights the key lessons derived from the tax expenditures reporting process in Georgia. ... continue reading

Tax Expenditures and Public Scrutiny – Launching the Global Tax Expenditures Transparency Index (GTETI)

9-10 October 2023 | Zurich, Switzerland
Conferences, Fiscal | Tags: Tax Expenditures
The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of tax expenditure (TE) reporting that covers countries worldwide. ... continue reading

Differentiated Carbon Prices in the Electricity Sector: Towards a Cooperative Approach Based on Purchasing Power Parity

| 25 August 2023
Fiscal, Blog | Tags: Carbon Pricing, Energy, Renewables
One in five people lacks access to affordable and reliable power. Properly designed, differentiated carbon prices based on purchasing power parity exchange rates (PPPs) would be a giant step to delivering electricity that is more affordable, secure, and clean. ... continue reading

ATI Follow-up Technical Meeting on Tax Expenditures (West Africa)

18-20 September 2023 | Accra, Ghana | By Invitation
Fiscal, Workshops | Tags: Tax Expenditures
The Follow-up Technical Meeting on Tax Expenditures to be held in Accra, Ghana, provided an opportunity to discuss the tools and methods required for tackling the more technical aspects of tax expenditure estimation, reporting, and evaluation in the region. ... continue reading

Increasing Transparency on Tax Expenditures in Germany

, and | 8 August 2023
Fiscal, Blog | Tags: Germany, Tax Expenditures
As in many other countries, the use of public resources to grant beneficial tax treatments (or tax expenditures) is less well reported and scrutinized in Germany than direct spending. ... continue reading

Challenges and Opportunities for the Reform of Fossil Fuel Tax Expenditures in Developing and Emerging Economies

and | 13 July 2023
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures, Tax Reform
Most governments subsidize some fossil fuels, whether to increase domestic energy supply, support declining mining regions, or make fuels more affordable for industry, motor vehicles, or households. These subsidies can be problematic... ... continue reading

Let’s Find a Way to Get Tax Subsidies for Clean Energy Right

, and | 10 May 2023
Fiscal, Op-Eds | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures
Governments worldwide are finally providing substantial fiscal support to clean energy. This newfound enthusiasm is driven not only by the need to address climate change, but also by a desire to reduce dependence on volatile fossil fuel markets... ... continue reading

Trade Governance for the Energy Future: Five Key Pillars for International Cooperation

| 14 April 2023
Fiscal, Trade, Policy Briefs | Tags: Energy, Global Value Chains, Renewables
Building resilient and sustainable global value chains (GVCs) for the goods and services that underpin the energy transition is critical. ... continue reading

From Trilemma to Triple Dividend: Clean, Affordable and Secure Energy

| 29 March 2023
Fiscal, Blog | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures
Governments seek to achieve simultaneously the three objectives of clean, affordable and secure energy. Some perceive them to be a daunting "Energy Trilemma" and call for energy security and affordability to be prioritised. ... continue reading

ATI Regional Workshop on Tax Expenditures (Asia): Key Takeaways

1-3 March 2023 | Manila, Philippines
Fiscal, Workshops | Tags: Tax Expenditures
The ATI Regional Workshop on tax expenditures with a focus on Asia brought together nearly 60 participants from 13 countries who shared a common commitment to enhancing national frameworks in the tax expenditure field. ... continue reading