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...

Achieving global goals for access to energy and mitigation of climate change will require a quadrupling of present levels of solar photovoltaic (PV) generation in the developing world by 2025 to reach around 950 gigawatt (GW)1. This represents an investment of more than US