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 …

alleviation. Second, the study demonstrates that food aid in-kind carries substantial efficiency costs, conservatively estimated … of providing food aid. Thus, there is scope for considerable efficiency gains by switching to less restricted sourcing of …

diversity are realised. Unless the users of biological resources are given incentives to sustainably use these resources … common economic and regulatory incentives, and also the necessary framework conditions, such as scientific and technical …