TERMS OF REFERENCE
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.
• Minimum seven years of professional experience in tax policy, public finance or domestic revenue mobilisation, including substantive work in African contexts.
• Demonstrated experience analysing tax expenditures, tax incentives or fiscal cost estimation. Familiarity with the Global Tax Expenditures Database, the Global Tax Expenditures Transparency Index or equivalent national tax expenditure reporting is a strong advantage.
• Strong quantitative and data analysis skills, including demonstrated ability to construct comparable cross-country datasets from heterogeneous national sources and to produce clear, publication-quality data visualisations.
• Demonstrated ability to analyse the distributional and equity impacts of fiscal policy. Experience with child-focused or poverty-focused public finance analysis is an advantage.
• Track record of producing analytical writing of publication standard for both technical and policy or advocacy audiences.
• Fluency in English is required. Working proficiency in French is highly desirable, given the concentration of detailed tax expenditure reporting in francophone West Africa.
Desirables
Established professional networks among relevant institutions (COATE member organisations, ATAF, ATRN, ICTD, ODI Global, IISD) an advantage.
For every Child, you demonstrate...
UNICEF does not hire candidates who are married to children (persons under 18). UNICEF has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the United Nations and UNICEF, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination based on gender, nationality, age, race, sexual orientation, religious or ethnic background or disabilities. UNICEF is committed to promoting the protection and safeguarding of all children. All selected candidates will, therefore, undergo rigorous reference and background checks, and will be expected to adhere to these standards and principles. Background checks will include verification of academic credential(s) and employment history. Selected candidates may be required to provide additional information to conduct a background check, and selected candidates with disabilities may be requested to submit supporting documentation in relation to their disability confidentially.
- An up-to-date TMS profile and curriculum vitae (CV)
- Cover letter
Remarks
UNICEF does not charge a processing fee at any stage of its recruitment, selection, and hiring processes (i.e., application stage, interview stage, validation stage, or appointment and training). UNICEF will not ask for applicants’ bank account information.