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 …

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 …

France's recent economic performance has been distinctly positive, supported by policy reforms over a number of years …. Improving long-term economic performance depends crucially on significant reductions in France's high tax burden. Effective …

France’s near–term economic outlook is moderately positive, but clouded by risks from the global environment. The … government’s reformist intentions provide an historic opportunity to place France onto a sustained higher growth path with …

The staff report gives details of some selected issues of France, namely its credit developments, systematic linkages … developments of France's external competitiveness, and also the evolution of its export performance after the 2008 financial crisis …