Publications

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

Inclusive Green Finance for Small Companies: A Case Study of Pilot Cities in China’s Zheijiang Province

, and | 21 February 2025
Monetary, Discussion Notes | Tags: China, Entrepreneurship, Financial Inclusion, Green Finance
Micro, small, and medium-sized enterprises (MSMEs) are crucial for the transition to a sustainable economy. However, they face major challenges in accessing financing for sustainable investments. ... continue reading

China’s Monetary Stimulus. Aggregate and Structural Implications

| 13 February 2025
Monetary, Blog | Tags: Central Banks, China, Economic Growth, Financial Stability
The People’s Bank of China (PBOC) convened its 2025 work conference in Beijing from 3 to 4 January, signaling a commitment to maintaining a supportive policy stance in the new year following key steps in this direction in 2024. ... continue reading

Collaboration in Action. Improving Tax Expenditure Policy Through Regional Engagement

| 14 January 2025
Fiscal, Blog | Tags: Parliaments, Tax Expenditures
The primary objectives of the ATI Tax Expenditures Workshop series were to build capacity, facilitate knowledge transfer, and establish robust regional networks of TE experts. ... continue reading