Publications

Accelerating Industrial Decarbonisation. The Role of Tax Incentives

, , , , , and | 17 November 2025
Fiscal, Discussion Notes | Tags: Decarbonization, Energy, Industrial Policy, Tax Expenditures
Achieving net-zero targets in industrial sectors will require substantial investment in low-carbon technologies, especially in “hard-to-abate” industries such as steel, cement, and petrochemicals. In this context, tax incentives have emerged as a useful policy instrument ... ... continue reading

Tax Expenditures for Environmental Sustainability

, and | 13 November 2025
Fiscal, Discussion Notes | Tags: GTED, Sustainability, Tax Expenditures
This report analyses tax expenditures aimed at promoting environmentally sustainable practices. Drawing on the Global Tax Expenditures Database (GTED) and a number of specific international experiences, it explores how these instruments are currently being used and evaluated. ... continue reading

Sanaenomics: Bridging Abenomics and New Capitalism

| 5 November 2025
Monetary, Op-Eds | Tags: Economic Growth, Governing Finance, Japan
Sanae Takaichi begins her tenure as prime minister of Japan with a rare combination of political momentum and market confidence. Her inaugural public-support rating exceeds that of her recent predecessors, and equities have risen nearly 10% since she became leader of the Liberal Democratic Party. ... continue reading

The Bank of Japan Must Define a Strategy for Its ETF Holdings – Not Just Its Sales

and | 28 October 2025
Monetary, Op-Eds | Tags: Asset Purchases, Central Banks, Governing Finance, Japan
The Bank of Japan (BOJ) plans to sell its ETFs at roughly 620 billion yen a year on a market-value basis (330 billion yen on a book-value basis), a time frame under which BOJ Gov. Kazuo Ueda said it would "take more than 100 years" ... continue reading

Tax Expenditures: Time to Clean House

, and | 27 October 2025
Fiscal, Op-Eds | Tags: France, GTED, Tax Expenditures
The state of France’s public finances is worrying. The public deficit has rarely been so high outside periods of crisis, and public debt has reached record levels. Stabilising it will require a substantial adjustment—on the order of €120 billion to €150 billion. ... continue reading

Unlocking Doors to Better Homes: Smarter Borrower Limits for Housing Upgrades Across Europe

and | 15 October 2025
Monetary, Blog | Tags: Credit Risk, Energy, Financial Stability, Housing, Macroprudential Policy
Upgrading the energy efficiency of Europe’s homes is a cornerstone of the European Union’s strategy to achieve climate neutrality. Buildings account for about a third of the EU’s energy-related greenhouse gas emissions, making them one of the largest contributors to climate change. ... continue reading

Central Banks Must Guide Asean+3 Through Age of Novel Risks

and | 14 October 2025
Monetary, Op-Eds | Tags: ASEAN+3, Central Banks, Climate Risks, Macroprudential Policy
The prosperity of Asean+3 economies – the 10 South-east Asian nations plus China (including Hong Kong), Japan and South Korea – hinges on whether policymakers, central banks and financial supervisors can navigate an increasingly complex landscape of novel risks. ... continue reading

Beyond Data: A Macroprudential Policy to Break the Tragedy of the Horizon

| 10 October 2025
Monetary, Op-Eds | Tags: Central Banks, Climate Risks, Financial Supervisors, Macroprudential Policy
Ten years ago, in his speech ‘Breaking the Tragedy of the Horizon’, Mark Carney, then Governor of the Bank of England – and now Prime Minister of Canada – issued a warning: climate change is ‘imposing a cost on future generations that the current generation ... continue reading

Tax Expenditures Country Report: Colombia

, and | 25 September 2025
Fiscal, Discussion Notes | Tags: Colombia, GTED, GTETI, Tax Expenditures
The Colombian tax system is complex, due in part to the numerous special exemptions, exclusions and deductions inherent in the regulatory framework. This complicates matters in terms of tax compliance, oversight and auditing. ... continue reading

Monetary Policy Reloaded. Towards a New Growth Path in China

| 19 September 2025
Monetary, Blog | Tags: Central Banks, China, Economic Growth, Financial Inclusion
In recent months, the People’s Bank of China (PBOC) unveiled a comprehensive series of monetary policy measures and guidance that combines general easing and targeted support mechanisms. ... continue reading