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...

As the world moves on from the climate agreement negotiated in Paris, attention is turning from the identification of emissions reduction trajectories "in the form of Nationally Determined Contributions (NDCs)" to crucial questions about how these emissions reductions are to be delivered and...