Protected: Special Economic Zones and How to Tax Them

Flurim Aliu, Mario Mansour and Christophe Waerzeggers | 31 August 2026
Fiscal, Discussion Notes | Tags: Industrial Policy, Tax Expenditures

Tax Expenditure Effectiveness: Tax Expenditures Lab Flagship Report 2025

Christian von Haldenwang, Agustin Redonda, Flurim Aliu and Sofia Berg | 4 December 2025
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures
The present report discusses the determinants and explores the empirical evidence of TE effectiveness. More and more jurisdictions publish TE reports, as shown by the Global Tax Expenditures Database (GTED).... continue reading

Accelerating Industrial Decarbonisation. The Role of Tax Incentives

Flurim Aliu, Sofia Berg, Luke Hatton, Patrick Lenain, Agustin Redonda, Magd Shamashan and Nirosha Elsem Varghese | 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... continue reading

Tax Expenditures for Environmental Sustainability

Agustin Redonda, Christian von Haldenwang and Sofia Berg | 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... continue reading

A Renewed Urgency to Rationalize Tax Expenditures in Low- and Low-Middle Income Countries

Sanjeev Gupta and Agustin Redonda | 16 April 2025
Fiscal, Blog | Tags: Domestic Revenue Mobilization, Tax Expenditures, Tax Reform
In this blog, we argue that the case for streamlining and reforming TEs has become even more urgent. This urgency arises from recent developments including the decisions by the United... continue reading

Fiscal Transparency: The Case of Tax Expenditures in Developing Countries

Mario Mansour | 11 April 2019
Fiscal, Blog | Tags: Tax Expenditures
In recent years, more developing countries have started reporting on their tax expenditures, however the quality of reporting needs to improve if it is to usefully contribute to fiscal transparency... continue reading

Flurim Aliu

Flurim Aliu is a Fellow at CEP where he focuses on fiscal policy. He is co-leading the Global Tax Expenditures Database (GTED) project, a joint initiative between the CEP and the German Institute of Development and Sustainability (IDOS). He previously worked at the World Bank, where he contributed to policy research at the Infrastructure Chief Economist’s office. Flurim holds an MA in International Commerce from Seoul National University in Korea and a BA in Political Science from Georgia Gwinnett College in the United States.

Mario Mansour

Mario Mansour is Division Chief in the IMF’s Fiscal Affairs Department, where he oversees tax policy work in Francophone Africa, Europe, Middle East, and Central Asia. Prior to this, he held several positions including Deputy Division Chief of Tax Policy, and was Director of the IMF’s Middle East Regional Technical Assistance Center (2018-2021). He has 30 years of experience in public finance, has advised on taxation in over 40 countries, and has published on a wide range of tax issues. Before joining the IMF, he was a tax analyst at the Canadian Department of Finance.

Christophe Waerzeggers

Christophe Waerzeggers is a tax lawyer and senior counsel in the Financial and Fiscal Law Unit of the IMF’s Legal Department. Before joining the IMF, he was a lecturer in tax and comparative tax law at Utrecht University and a guest lecturer at various universities, including Sydney Law School, the Norwegian School of Management, the Centre d’Etudes et de Recherches sur le Développement International in Clermont-Ferrand, and the University of Pretoria.