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Why tax expenditure reporting is a missing link in financing for development

One year after FfD4, the Coalition on Tax Expenditure Reform calls on G7 and G20 to set minimum standards for the USD 4 trillion governments forgo annually through tax expenditures.

Insight April 17, 2026

The Compromiso de Sevilla and the Challenge of Financing Development

As the dust settles at FfD4, IISD summarizes where the conference made progress, where it fell short, and what lies ahead.

Insight July 4, 2025

Securing the Future of Development Finance in a Fragmented World

This deep dive article examines the largest sources of development finance, highlights which flows are most critical and their level of exposure to geopolitical risks, with the aim of helping prioritize implementation of the FfD4 agenda.

Deep Dive June 19, 2025

FfD4 Countdown: A Watered-Down Proposal on Tax Expenditures Risks Undermining Countries’ Domestic Revenue Mobilization

Preferential tax treatments directly affect governments’ ability to fund sustainable development. At June’s Financing for Development conference, countries must commit to stronger oversight and reform of tax expenditures.

Insight April 15, 2025

FfD4: How the Fourth Financing for Development Conference can strengthen finance for development, climate, and nature

As the Fourth Financing for Development Conference (FfD4) approaches, Alexandra Readhead explores key issues and how the conference can reshape global financing for Sustainable Development Goals (SDGs), climate, and biodiversity.

Explainer December 12, 2024

Stabilization Clauses: The hidden provisions that can hinder tax and investment policy reform

Stabilization clauses should no longer automatically be included in contracts between states and investors. If they are, they should, at a minimum, build on the latest international standards on stabilization to avoid being a barrier to sustainable development.

Insight November 22, 2024

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Why tax expenditure reporting is a missing link in financing for development

The Compromiso de Sevilla and the Challenge of Financing Development

Securing the Future of Development Finance in a Fragmented World

FfD4 Countdown: A Watered-Down Proposal on Tax Expenditures Risks Undermining Countries’ Domestic Revenue Mobilization

FfD4: How the Fourth Financing for Development Conference can strengthen finance for development, climate, and nature

Stabilization Clauses: The hidden provisions that can hinder tax and investment policy reform

Will the Global Minimum Tax Make Special Economic Zones Less Special?

Global Tax Reforms Proceeding with Major Mining Implications

What Is at Stake for Mining in the Global Digital Tax Reforms?