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Tax Expenditures in Africa: Scale, Equity Impact and Reform Pathways for Children Consultancy, 8 months, Remote, International

UNICEF

Published

24 Sept 2026

Deadline

08 Oct 2026

Governments across Africa forgo significant revenue through tax expenditures such as exemptions, deductions, credits, preferential rates and tax holidays. In 32 African countries with available data, these incentives cost at least USD 56 billion annually, equivalent to 2% of GDP and 18% of tax revenue in the median country. Unlike direct spending, tax expenditures are rarely scrutinized, approved, time-limited or evaluated, and little is known about who benefits. Most reported tax expenditures lack a clear policy objective, beneficiary group or sector classification, making their impacts on children and poor households largely invisible at a time of rising fiscal pressure and debt burdens. This assignment will assess the scale, composition and equity implications of tax expenditures across Africa, examine how they are granted and reviewed, identify lessons from reform efforts, and support UNICEF country offices in engaging governments on the issue.