Tax Expenditure Effectiveness: Tax Expenditures Lab Flagship Report 2025
Christian von Haldenwang,
Agustin Redonda,
Flurim Aliu and
Sofia Berg | 4 December 2025
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures
The present report discusses the determinants and explores the empirical evidence of TE effectiveness. More and more jurisdictions publish TE reports, as shown by the Global Tax Expenditures Database (GTED). In its most recent version (1.3.2), the GTED includes 116 reporting jurisdictions...
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Tax Expenditures in Sub-Saharan Africa: An Expensive Practice?
Li Liu,
Todd Schneider,
Can Sever and
Irena Jankulov Suljagic | 27 November 2025
Fiscal,
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.
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How Vietnam Can Ensure Greener Steel
Patrick Lenain and
Deepak Sharma | 21 November 2025
Fiscal,
Blog | Tags:
Decarbonization,
Energy,
Industrial Policy,
Vietnam
The steel industry is an important pillar of Vietnam’s economic development. It provides input for the country’s rapid infrastructure expansion, it supports key manufacturing sectors such as construction and shipbuilding, and it contributes to export revenues and industrial employment.
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The Energy Taxation Directive and the Clean Industrial Deal
Patrick Lenain | 20 November 2025
Fiscal,
Testimonies | Tags:
Decarbonization,
Energy,
Europe,
Fossil Fuel Subsidies
Thank you for the opportunity to speak today on the Energy Taxation Directive (ETD) and the Clean Industrial Deal (CID). I will start with brief remarks on the ETD and then turn to lessons the CID could draw from global experience with the use of
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Accelerating Industrial Decarbonisation. The Role of Tax Incentives
Flurim Aliu,
Sofia Berg,
Luke Hatton,
Patrick Lenain,
Agustin Redonda,
Magd Shamashan and
Nirosha Elsem Varghese | 17 November 2025
Fiscal,
Discussion Notes | Tags:
Decarbonization,
Energy,
Industrial Policy,
Tax Expenditures
Achieving net-zero targets in industrial sectors will require substantial investment in low-carbon technologies, especially in “hard-to-abate” industries such as steel, cement, and petrochemicals. In this context, tax incentives have emerged as a useful policy instrument ...
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Tax Expenditures for Environmental Sustainability
Agustin Redonda,
Christian von Haldenwang and
Sofia Berg | 13 November 2025
Fiscal,
Discussion Notes | Tags:
GTED,
Sustainability,
Tax Expenditures
This report analyses tax expenditures aimed at promoting environmentally sustainable practices. Drawing on the Global Tax Expenditures Database (GTED) and a number of specific international experiences, it explores how these instruments are currently being used and evaluated.
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Flagship Report 2025 on Tax Expenditure Effectiveness: Launch Event and New GTETI Release
4 December 2025 | 14.00-16.30 CET | Online
Conference,
Fiscal | Tags:
GTED,
GTETI,
Tax Expenditures
The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) co-hosted the launch of the Tax Expenditures Flagship Report 2025 and the new edition of the Global Tax Expenditures Transparency Index
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Tax Expenditures: Time to Clean House
François Ecalle,
Patrick Lenain and
Agustin Redonda | 27 October 2025
Fiscal,
Commentary | Tags:
France,
GTED,
Tax Expenditures
The state of France’s public finances is worrying. The public deficit has rarely been so high outside periods of crisis, and public debt has reached record levels. Stabilising it will require a substantial adjustment—on the order of €120 billion to €150 billion.
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Economic Policies for Affordable, Secure and Clean Energy. Insights from Germany
6 November 2025 | Berlin, Germany | By Invitation
Fiscal,
Roundtables | Tags:
Energy,
Germany,
Industrial Policy,
Renewables
The Council on Economic Policies is organizing a series of country-specific roundtables to examine the opportunities and challenges for an affordable, secure, and clean energy future
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Sixth Virtual Meeting of the Community of Practice on Tax Expenditures
30 September 2025 | 13.00-14.30 CET | Online
Fiscal,
Workshops | Tags:
Domestic Revenue Mobilization,
Rwanda,
Tax Expenditures,
The Netherlands
The sixth virtual meeting of the Community of Practice on Tax Expenditures (TEs) showcased benchmarking experiences from the Ministries of Finance of Rwanda and the Netherlands.
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