Program: Fiscal

The Global Tax Expenditures Database Keeps Growing: Discover the New Features

| 6 May 2025
Fiscal, News | Tags: GTED, Tax Expenditures
The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) released the latest version of the Global Tax Expenditures Database (GTED) with expanded coverage and enhanced functionality. The update incorporates two additional countries, Egypt and Zambia, bringing the total to ... continue reading

Shedding Light on the Use of Tax Expenditures for Social Spending

and | 5 May 2025
Fiscal, Blog | Tags: Inequality, Social Protecion, Tax Expenditures
When we think of government spending on social programmes, we generally picture direct cash transfers, public healthcare, education and subsidized housing. Yet a significant portion of social spending happens outside the traditional budget. ... continue reading

FfD4 Countdown: A Watered-Down Proposal on Tax Expenditures Risks Undermining Countries’ Domestic Revenue Mobilization

, , , and | 17 April 2025
Fiscal, Blog | Tags: Domestic Revenue Mobilization, Investment, Tax Expenditures
At the Fourth Conference on Financing for Development in June, countries must commit to greater oversight of tax expenditures, including implementing minimum reporting standards, and rationalizing ineffective or harmful tax expenditures. ... continue reading

A Renewed Urgency to Rationalize Tax Expenditures in Low- and Low-Middle Income Countries

and | 16 April 2025
Fiscal, Blog | Tags: Domestic Revenue Mobilization, Tax Expenditures, Tax Reform
In this blog, we argue that the case for streamlining and reforming TEs has become even more urgent. This urgency arises from recent developments including the decisions by the United States and the United Kingdom to significantly reduce their international aid budgets... ... continue reading

Economic Policies for Affordable, Secure and Clean Energy: Insights from India

and | 3 April 2025
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, India, Renewables
India is making significant strides toward affordable, secure and clean energy with the help of ambitious economic policy packages. Yet, like in other countries, many challenges remain. ... continue reading

Fourth Virtual Meeting of the Community of Practice on Tax Expenditures

3 April 2025 | 16.00-17.30 CET | Online
Fiscal, Workshops | Tags: Tax Expenditures
The focus of the meeting was the impact of tax expenditures on the environment and implications for climate change, with inputs from the University of California, Berkeley, as well as the Ministry of Finance of Costa Rica.  ... continue reading

Clearing the Air: Lessons from the EU ETS for Low Carbon Aviation

and | 6 March 2025
Fiscal, Blog | Tags: Carbon Pricing, Energy, Fossil Fuels, Tax Expenditures, Transport
Aviation has long enjoyed a special tax status. Airline fuel for international flights is generally exempt from excise duties. International air travel also benefits widely from VAT exemption or zero-rated VAT. ... continue reading

Tax Expenditures Country Report: Brazil

, , and | 25 February 2025
Fiscal, Discussion Notes | Tags: Brazil, GTED, GTETI, Tax Expenditures
Tax expenditures in Brazil corresponded to 4.78% of Gross Domestic Product (GDP) in 2023, taking only the federal level into account. If state-level tax expenditures are included, the share reaches 7.2% of GDP in 2023. ... continue reading

Tax Expenditures and Tax Incentives for Investment: Challenges and Opportunities in India and Beyond

11 February 2025 | New Delhi, India | By Invitation
Conferences, Fiscal | Tags: GTED, GTETI, India, Tax Expenditures
India has in the recent years engaged in a process to rationalize the use of tax incentives for investment and, more in general, simplify the tax system. Going forward, India’s efforts to simplify its tax system along with adoption of GloBE will have implications ... continue reading

Economic Policies for Affordable, Secure and Clean Energy. Insights from India

10 February 2025 | New Delhi, India | By Invitation
Fiscal, Roundtables | Tags: Energy, India, Industrial Policy, Renewables
India has made significant progress over the last decade to deliver energy to its citizens and the economy. At the same time, many challenges remain... ... continue reading