Contributor: Sanjeev Gupta

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

and | 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 States and the United Kingdom to significantly reduce their international aid budgets... ... continue reading

Is It Time to Rationalize Tax Expenditures?

, , and | 19 April 2022
Fiscal, Blog | Tags: Tax Expenditures, Tax Reform
As developing countries recover from the pandemic, they will need to bring their public finances to a more sustainable position, by streamlining public spending and strengthening the revenue base. The need to mobilize additional resources has been exacerbated by the recent economic turmoil triggered by ... continue reading

COVID-19 and Seizing the Opportunity for Reforming Tax Expenditures in Africa

and | 27 July 2020
Fiscal, Blog | Tags: Covid-19, Domestic Revenue Mobilization, Tax Expenditures
The  resources needed for financing the Sustainable Development Goals (SDGs) are estimated at USD 2.5 – 3 trillion per year. According to the IMF, low-income countries (LIC) will need, on average, additional resources amounting to 15.4% of GDP to finance the SDGs in education, health, ... continue reading