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Tax Expenditure Reporting as a Commitment Device for Revenue Mobilization

Author

Listed:
  • Alou Adessé Dama

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Anne-Marie Geourjon

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Gaël Tape

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International, CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne)

Abstract

This note shows that publishing tax expenditure reports increases tax revenue mobilization over the medium term in emerging and developing countries. The results indicate that this effect emerges six to seven years after publication and is driven primarily by direct taxes. The effect is stronger when reports are published more frequently and on a regular basis. It is also more pronounced in low-income countries and in sub-Saharan Africa. Publishing tax expenditure reports acts as a commitment mechanism. By making tax exemptions visible, it raises the political cost of opaque exemptions and gradually strengthens the government's capacity to steer tax policy.

Suggested Citation

  • Alou Adessé Dama & Anne-Marie Geourjon & Gaël Tape, 2026. "Tax Expenditure Reporting as a Commitment Device for Revenue Mobilization," Post-Print hal-05801493, HAL.
    • Handle: RePEc:hal:journl:hal-05801493
    Note: View the original document on HAL open archive server: https://hal.science/hal-05801493v1
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