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 …

The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations … debt contracts could be altered to improve the incentives for investment but this has proven difficult to accomplish …, perhaps because individual creditors have incentives not to agree to such changes. In this paper we show that a simple tax …

incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in …

The paper emphasizes the role of institutions and incentives in the presence of externalities. An economy with multiple … effective institutions exist for overcoming coordination failure. External financing may weaken incentives for adjustment over … that strengthen incentives to provide effort. Uncertainty regarding future taxes reduces present effort and the …