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Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny. At the heart of this scrutiny lies a desire to understand the extent of revenue foregone due to TEs, often in countries that have not undertaken such an exercise before. While a policy-maker preparing a TE report for the first time will likely find ample guidance on the broad principles (either with dedicated technical assistance or through ‘how-to’ literature), there are myriad practical, often country-specific hurdles to overcome when preparing estimates. →