Sandeep Bhattacharya
Senior Public Management Specialist (Tax), Public Sector Management and Governance Sector Office, Sectors Group, Asian Development Bank

Sandeep Bhattacharya has more than 28 years of experience in tax policy and administration, consulting, and academia. Prior to joining ADB, he taught classes in taxation, public economics, statistics, and econometrics, as well as supervised student research at Duke University. He has a PhD in Economics from Georgia State University and has degrees from Duke University (Master of Public Policy), Delhi School of Economics (MA in Economics), and St. Stephen's College, Delhi University (BA Honors in Economics).

Policy Brief

Countries in Asia and the Pacific must use tax incentives sparingly, embed them into law, and reinforce their overall investment environment.


Tax expenditure estimation is an important analytical tool in supporting tax policy formulation.


Tax reforms aimed at a 10% reduction in smoking prevalence could reduce the population of smokers by 38.7 million and prevent 11.6 million premature deaths.


Innovative reforms can play a role in helping tax systems to contribute to improved social protection and reduced inequality in Asia and the Pacific.