The 2030 Agenda for Sustainable Development aims to eliminate poverty and to rapidly reduce inequality as its overarching goal, anchored on a strategy of‘leaving no one behind’ in the development process by 2030. And, as articulated in the Outcome Document of the third International Conference on Financing for Development, implementing progressive and efficient tax systems and delivering social protection and essential public services to all are crucial to realizing the SDGs, especially Goal 1 on poverty and Goal 10 on inequality. It is important to know who benefits from public spending programmes and who pays for them.