Program: Fiscal

Fossil Fuel Tax Expenditures. Data Gaps and Reporting Guidelines

and | 21 February 2023
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures
Tax expenditures (TEs) make up one of the largest components of fossil fuel subsidies (FFSs) worldwide. Yet, despite their significance, they remain underreported. ... continue reading

Tax Expenditure Scrutiny Can End Trillion-Dollar Political Game

, and | 19 January 2023
Fiscal, Op-Eds | Tags: Income Tax, Inequality, Tax Expenditures, United States
Too often, government spending is understood only as cash payments to specific individuals or groups. However, targeted exemptions or reductions in taxes owed strain public coffers similarly to direct spending, though often with far less visibility. ... continue reading

The Devil in the Detail? Eight Lessons from Tax Expenditure Reporting in Rwanda and Uganda

, and | 22 November 2022
Fiscal, Blog | Tags: Fiscal Policy, Tax Expenditures
Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny. ... continue reading

ATI Regional Workshop on Tax Expenditures (East Africa) – Estimation, Reporting and Evaluation

18-19 October 2022 | Nairobi, Kenya
Fiscal, Workshops | Tags: Tax Expenditures
With around 50 participants from 9 countries attending, the workshop proved the growing engagement of different stakeholders in the region concerning the topic of tax expenditures monitoring and reform. ... continue reading

Tax Expenditures and Female Labour Force Participation

, , , and | 4 October 2022
Fiscal, Policy Briefs | Tags: Employment, Fiscal Policy, Tax Expenditures
The gender gap in labour force participation (LFP) has been a long-standing issue worldwide. On average, female LFP is currently 25 percentage points below men’s. The impact of the COVID19 pandemic has widened the gap since women have been hit harder by the crisis.. The ... continue reading

First ATI Regional Workshop on Tax Expenditures (West Africa)

27-28 July 2022 | Lagos, Nigeria
Fiscal, Workshops | Tags: Tax Expenditures
First in the series focused on West Africa, with around 70 participants from 18 countries attending, the First ATI Regional Workshop on Tax Expenditures held in Nigeria (Lagos, 27-28 July, 2022) provided insightful discussions and takeaways... ... continue reading

A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities

and | 30 August 2022
Fiscal, Op-Eds | Tags: Tax Competition, Tax Expenditures, Tax Incentives
Implementing a global minimum corporate tax rate will allow Vietnam to increase tax revenue from foreign enterprises, but at the same time put the country in front of new challenges. ... continue reading

Denmark’s Green Tax Reform: G20 Countries Should Take Notice

| 26 August 2022
Fiscal, Blog | Tags: Carbon Taxes, Climate Change, Denmark, G20
Despite mounting evidence of climate change, fossil fuels remain the major source of energy around the world. The quantity of fossil fuel consumed globally has tripled since the mid-1960s, with a corresponding rise in carbon emissions. This increase is projected to continue in 2022, reflecting ... continue reading

Tax for Development: Does Vietnam Need Tax Reform?

| 11 July 2022
Fiscal, Blog | Tags: Environmental Taxes, Tax Administration, Tax Expenditures, Vietnam
Schools and universities will need to adopt new technologies. Public transportation networks will need to be upgraded. Large-scale logistical hubs will be required to remain integrated in global supply chains. Old-age citizens will need welfare support. Electricity generation will need to decarbonise. Coastal cities will ... continue reading

Tax Incentives and Corporate Taxation

| 11 July 2022
Fiscal, Testimonies | Tags: Corporate Taxes, Tax Expenditures
Tax expenditures are benefits granted to specific sectors, activities or groups of taxpayers through preferential tax treatment; including exemptions, deductions, and lower tax rates. ... continue reading