Program: Fiscal

Fiscal Transparency: The Case of Tax Expenditures in Developing Countries

| 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 and the debate on domestic revenue mobilization. ... continue reading

Taxation in Aging Societies – Increasing the Effectiveness and Fairness of Pension Systems

, , , and | 27 March 2019
Fiscal, Policy Briefs | Tags: Inequality, Pensions, Tax Expenditures
Population aging is accelerating worldwide and has significant socio-economic implications, including a decline in the size of the labour force, an increase in the age-dependency ratio and a redistribution of income and wealth. Hence, the redesign of pension systems has become a priority. Taxation is ... continue reading

Civil Society Groups Across Latin America Are Starting to Question Tax Expenditures

and | 21 March 2019
Fiscal, Blog | Tags: Tax Expenditures
How governments raise the revenues they need to support public spending is a fundamental aspect of public finance. Despite this, taxation has been the focus of limited analysis and action by civil society groups around the world, especially in developing countries. But in recent years, ... continue reading

The Earned Income Tax Credit: Helping Families at a Surprisingly Low Cost

| 29 November 2018
Fiscal, Blog | Tags: Inequality, Poverty, Tax Expenditures
Amid growing concerns over stagnant rates of intergenerational mobility, little to no wage growth for low-skilled workers, and declining rates of labor force participation, policymakers are interested in approaches to strengthen incentives to work, increase household income for disadvantaged families, and increase children’s economic opportunity. ... continue reading

International Economic Cooperation in Troubled Times: A Call for Strong Action by the G20

, , , , , , , and | 26 November 2018
Fiscal, Trade, Blog | Tags: Employment, G20, Investment, Protectionism, Services Trade, Tax Competition, Tax Expenditures
The leaders of the G20 will meet on 30 November and 1 December in Buenos Aires for their annual summit. They need to acknowledge that the last two years have been characterized by strong headwinds for the world economy. This time, however, it is not ... continue reading