Publications

Tax Incentives and Corporate Taxation

| 19 July 2022
Fiscal, Testimonies | Tags: Corporate Taxes, Tax Expenditures
Tax expenditures are benefits granted to specific sectors, activities or groups of taxpayers through preferential tax treatment; including exemptions, deductions, and lower tax rates. ... continue reading

Tax for Development: Does Vietnam Need Tax Reform?

| 11 July 2022
Blog, Fiscal | Tags: Environmental Taxes, Tax Administration, Tax Expenditures, Vietnam
Schools and universities will need to adopt new technologies. Public transportation networks will need to be upgraded. Large-scale logistical hubs will be required to remain integrated in global supply chains. Old-age citizens will need welfare support. Electricity generation will need to decarbonise. Coastal cities will ... continue reading

Fostering Global Cooperation

| 10 June 2022
Blog, Trade | Tags: Climate Change, Digital Governance, Trade Governance, WTO
As the world enters 2022, the global trading system seems to be stuck in a deep crisis: the trade war between the US and China continues into another year with most of the additional tariffs staying in place and the only things missing are the ... continue reading

From Dependencies to Environmental Risks for Finance. Taking Next Steps

and | 9 May 2022
Blog, Monetary | Tags: Central Banks, Environmental Risks, Financial Supervision
Climate-related risks are now widely recognized as a source of financial risks by financial supervisors and central banks worldwide. Estimates of transition risks, which include risks stemming from the transition to a low-carbon economy, have become more granular, thanks in part to improved data availability. ... continue reading

How Much Revenue Does Kosovo Forgo Through Tax Expenditures? We don’t know!

| 21 April 2022
Blog, Fiscal | Tags: Tax Expenditures, Transparency
The traditional way of thinking about how states finance projects is as follows: first, governments collect revenue (through taxes, borrowing, payments, and fines) and then this revenue is spent through the budget process. However, governments may choose to support various economic sectors, activities, or groups of ... continue reading