Blog

Le Rôle des Parlementaires dans la Gestion des Dépenses Fiscales dans la Zone CEDEAO

| 22 November 2024
Fiscal, Blog | Tags: Africa, ECOWAS, Parliaments, Tax Expenditures
La Communauté Économique des États de l’Afrique de l’Ouest (CEDEAO) a engagé depuis 2018 des réformes pour l’harmonisation et l’amélioration de la gestion des impôts et taxes au profit de la Commission et de ses États Membres. ... continue reading

Kenya’s Tax Expenditure Reports: A Comprehensive Review

| 9 October 2024
Fiscal, Blog | Tags: Kenya, Tax Expenditures
In Kenya, the main objectives of tax expenditures are to spur economic growth, increase investment, create employment and lower the cost of living. Other than these objectives being defined too broadly to support meaningful evaluation of tax expenditures, the government does not link the reported ... continue reading

Unlocking a Sustainable Energy Future: Key Insights from the UK

and | 1 October 2024
Fiscal, Blog | Tags: Decarbonization, Energy, Fossil Fuel Subsidies, Industrial Policy, Renewables, United Kingdom
The United Kingdom has made considerable strides in transforming its energy system. Since the early 1970s, the nation has reduced its primary energy consumption by one-fifth, even as its real GDP has nearly tripled. While low-carbon energy sources were once almost non-existent, they now account ... continue reading

Invisible Costs: The Transparency Gap in Japan’s Tax Benefits

and | 20 September 2024
Fiscal, Blog | Tags: Japan, Tax Expenditures
Tax expenditures include tax credits, exemptions, deductions and other reductions in tax liabilities intended to promote specific policy goals. Japan stands out as one of only two G20 countries, alongside Saudi Arabia, that does not report the cost of such tax benefits in a comprehensive ... continue reading

How California Leaders Can Improve the Oversight and Evaluation of State Tax Expenditures

| 6 September 2024
Fiscal, Blog | Tags: Parliaments, Tax Expenditures, United States
In California, tax expenditures — defined in state law as a “credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state” — represent a significant revenue cost to the state. In recent years, the estimated cost to the state’s General ... continue reading