Publications

How California Leaders Can Improve the Oversight and Evaluation of State Tax Expenditures

| 6 September 2024
Fiscal, Blog | Tags: Parliaments, Tax Expenditures, United States
In California, tax expenditures — defined in state law as a “credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state” — represent a significant revenue cost to the state. In recent years, the estimated cost to the state’s General ... continue reading

Addressing Gender Disparities in Tax Expenditures

, and | 3 September 2024
Fiscal, Blog | Tags: Gender, Inequality, Tax Expenditures
Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the economy more broadly. ... continue reading

Rationalizing Fiscal Incentives in the Philippines: A Three-Decade Journey

| 12 August 2024
Fiscal, Blog | Tags: Parliaments, Tax Expenditures, The Philippines
As governments around the globe seek to safeguard fiscal space, the question on whether the tax benefits they offer are effective, is becoming ever more critical. In the Philippines, the push for the rationalization of fiscal incentives dates back nearly thirty years... ... continue reading

Leapfrogging to a New Energy Future: Economic Policies for Affordable, Secure and Clean Energy in Ukraine

and | 24 July 2024
Fiscal, Policy Briefs | Tags: Energy, Fossil Fuel Subsidies, Renewables, Ukraine
With well-designed reforms, international support, private investment – and, crucially, peace – Ukraine can leapfrog to a sustainable energy future. At present, decisionmakers in the energy sector are fighting day-to-day battles to keep the lights on and houses warm. Winning these daily battles and setting ... continue reading

Transition and Systemic Risk in the South African Banking Sector: Assessment and Macroprudential Options

, and | 22 July 2024
Monetary, Working Papers | Tags: Central Banks, Climate Risks, Financial Stability, Macroprudential Policy, South Africa
This paper presents the main transition risks for the South African banking sector, highlighting that the coal value chain is central to these risks. It assesses the banking system’s exposure to transition risks in the corporate sector, showing that they are material and widespread. ... continue reading