Discussion Notes

Fossil Fuel Tax Expenditures. Data Gaps and Reporting Guidelines

and | 21 February 2023
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, Tax Expenditures
Tax expenditures (TEs) make up one of the largest components of fossil fuel subsidies (FFSs) worldwide. Yet, despite their significance, they remain underreported. ... continue reading

Greening Financial Governance: Lessons from China

| 13 January 2022
Monetary, Discussion Notes | Tags: China, Governing Finance, Green Finance, Macroprudential Policy
China’s turn towards green financial governance has causes and consequences that are instructive for policymakers elsewhere. This paper traces the evolution of rules and regulations designed to guide China’s financial system towards supporting green firms and projects since the 1990s. It outlines four domestic reasons ... continue reading

From Budgetary to Tax Expenditures: Tackling Social Protection in Quebec, Canada

, and | 7 January 2022
Fiscal, Discussion Notes | Tags: Social Protection, Tax Expenditures
In his 2018 article "Reimagining Social Protection" Michal Rutkowski, the World Bank's Global Director for Social Protection and Jobs, highlighted the need for new social protection systems that retain their original purpose of fighting poverty, helping households manage uncertainty, and ultimately sparking a more efficient ... continue reading

Governing Finance for Sustainable Prosperity

and | 7 April 2021
Monetary, Discussion Notes | Tags: Central Banks, Climate Change, Digital Finance, Employment, Financial Supervision, Governing Finance, Inequality, Sustainability
Finance impacts all aspects of our lives, from our economies to social cohesion to the ecological systems we depend on for our very survival. As a result, the implications of how we choose to govern finance are fundamental, and ultimately existential. Whether we succeed in improving ... continue reading

Climate Financial Risks: Assessing Convergence, Exploring Diversity

, and | 9 December 2020
Monetary, Discussion Notes | Tags: Climate Risk, Financial Supervision, Monetary Policy Operations, Risk Metrics
Climate risks are now fully recognized as financial risks by asset managers, investors, central banks, and financial supervisors. As a result, the integration of climate risk metrics into risk management processes is moving up agendas worldwide. In that context, a rapidly growing number of market ... continue reading