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...

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 are many examples in which they are reported to be...

The Handbook on Measuring Digital Trade sets out a conceptual and measurement framework for digital trade which aligns with the broader standards for macro-economic statistics. It aims to help statistical compilers to address policymakers' needs for statistical evidence on digital trade. It...

In spite of progress made to date and the significant long-term ambition announced by many countries, climate policy actions remain insufficient to meet the Paris Agreement objectives. While several international initiatives aim to track and monitor climate policies, there is not yet a “go...

Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this report seeks to identify key capital markets instruments that can help mobilize institutional investors to infrastructure and small and medium-sized enterprise financing in emerging market economies.