Publications

A Renewed Urgency to Rationalize Tax Expenditures in Low and 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

Economic Policies for Affordable, Secure and Clean Energy: Insights from India

and | 3 April 2025
Fiscal, Discussion Notes | Tags: Energy, Fossil Fuel Subsidies, India, Renewables
India is making significant strides toward affordable, secure and clean energy with the help of ambitious economic policy packages. Yet, like in other countries, many challenges remain. ... continue reading

Wang’s Café Goes Green: Innovative Finance Solutions for Small Companies

| 27 March 2025
Monetary, Blog | Tags: China, Entrepreneurship, Financial Inclusion, Green Finance
Financial markets have mobilized a large and growing amount of money for climate action – but most of it goes to large firms. Small companies (micro, small, and medium-sized enterprises or MSMEs in the jargon) struggle to access the finance needed to green their activities. ... continue reading

Clearing the Air: Lessons from the EU ETS for Low Carbon Aviation

and | 6 March 2025
Fiscal, Blog | Tags: Carbon Pricing, Energy, Fossil Fuels, Tax Expenditures, Transport
Aviation has long enjoyed a special tax status. Airline fuel for international flights is generally exempt from excise duties. International air travel also benefits widely from VAT exemption or zero-rated VAT. ... continue reading

Tax Expenditures Country Report: Brazil

, , and | 25 February 2025
Fiscal, Discussion Notes | Tags: Brazil, GTED, GTETI, Tax Expenditures
Tax expenditures in Brazil corresponded to 4.78% of Gross Domestic Product (GDP) in 2023, taking only the federal level into account. If state-level tax expenditures are included, the share reaches 7.2% of GDP in 2023. ... continue reading