Governing Tax Expenditures: Lessons from Four Advanced and Emerging Market Economies
Sofia Berg,
Sanjeev Gupta and
Agustin Redonda | 2 March 2026
Fiscal,
Blog | Tags:
Brazil,
Domestic Revenue Mobilization,
France,
India,
Tax Expenditures,
United Kingdom This blog builds on four Tax Expenditures Country Reports published within the series hosted by CEP and IDOS, and shows how Brazil, France, India, and the United Kingdom govern tax expenditures across three critical dimensions: benchmark definition, reporting, and evaluation.
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7th Virtual Meeting of the Community of Practice on Tax Expenditures: Tax Gap Analysis with TE Data
26 February 2026 | 15.00-16.30 CET | Online Fiscal,
Workshops | Tags:
Domestic Revenue Mobilization,
GTED,
Tax Expenditures The latest meeting of the Community of Practice on Tax Expenditures (CoP), organised in cooperation with the ATI Community of Interest on Tax Gap, focused on tax gap analysis with particular emphasis on the use of TE data.
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How Ministries of Finance can Support Coherent Climate Policy Packages
Council on Economic Policies | 26 February 2026
Fiscal,
Discussion Notes | Tags:
Carbon Pricing,
Decarbonization,
Energy,
Industrial Policy,
Innovation,
Policy Coherence,
Tax Expenditures The success of the low-carbon transition will depend less on isolated climate measures than on the ability of governments to design and sustain coherent policy packages that align fiscal, energy, and industrial objectives.
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Scale and Oversight of Tax Expenditures in Ireland
Flurim Aliu and
Christian von Haldenwang | 10 February 2026
Fiscal,
Testimonies | Tags:
Ireland,
Parliaments,
Tax Expenditures Tax expenditures are introduced to promote investment, employment, welfare policy objectives, or environmental goals, among others. Yet systematic evaluations remain rare ...
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Tax Expenditures Country Report: Zambia
Evaristo Mwale | 18 December 2025
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures,
Zambia Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment ...
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Tax Expenditures Country Report: Mexico
Alejandra Macías Sánchez,
José Luis Clavellina Miller,
Jonathan Hernández Reséndiz and
Juan Pablo López Reynosa | 10 December 2025
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Mexico,
Tax Expenditures In Mexico, tax expenditures refer to all fiscal measures that reduce public revenue by granting preferential tax treatment relative to the benchmark system. These include deductions, exemptions, tax credits, differentiated rates and tax incentives ...
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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). In its most recent version (1.3.2), the GTED includes 116 reporting jurisdictions...
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Tax Expenditures in Sub-Saharan Africa: An Expensive Practice?
Li Liu,
Todd Schneider,
Can Sever and
Irena Jankulov Suljagic | 27 November 2025
Fiscal,
Blog | Tags:
Domestic Revenue Mobilization,
Sub-Saharan Africa,
Tax Expenditures Tax expenditures are less well understood in Sub-Saharan Africa than in other regions, and deserve closer attention given the region’s macro-fiscal challenges. A new IMF paper sheds some additional light on TEs in SSA, their potential importance to domestic revenue mobilization, and offers a roadmap for reform.
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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 as a useful policy instrument ...
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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 instruments are currently being used and evaluated.
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