This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand …

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in … low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there … Development Working Group for an exploration of options for low-income countries' effective and efficient use of tax incentives …