Publications

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

Hitting the Mark: Design Choices in Targeted Refinancing

| 17 April 2025
Monetary, Blog | Tags: Central Banks, Targeted Refinancing Lines
To target their objectives, central banks have a broad toolbox. Each of their instruments has impacts on a range of their goals and must be calibrated accordingly. The critical role of design choices in targeted refinancing operations is a case in point. ... 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