"Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally … expenditures affect (1) the budget balance, (2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal … resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices …

negative fiscal effects on Niger of more than 1 percent of GDP, positive effects on trade creation of about 1.5 percent of GDP …

non-cooperative game among national political actors that are particularly reflected in budget allocations. …