This Policy Brief addresses the issue of public finances in Yemen, which have long suffered from an overdependence on energy exports, one of the lowest tax collection rates in the world, and chronic budget and balance of payments deficits. With the intensification of the conflict in 2015, energy exports and foreign grants were frozen, while general economic and state collapse saw a precipitous decline in tax revenues. Public debt has thus risen, while the fracturing of state institutions across frontlines has hobbled public revenue collection, as well as fiscal and monetary policy. On April 27-29, 2019, the Development Champions convened in Amman, Jordan, and brought forward recommendations for the internationally recognized Government of Yemen on necessary steps to restructure public finances. These are laid out in the full text.