This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...

Tunisia faces the challenge of improving the quality of its public spending and maintaining fiscal sustainability following a decade of weak economic performance. It is critical for Tunisia to strengthen the quality of infrastructure and services, and to support inclusive growth and private...