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...

This paper assesses good practices and lessons learned in investment promotion in European Union (EU) Member States. It focuses on two specific areas of investment promotion: state aid for regional development under EU law and special economic zone frameworks. It provides an overview of the...

Previous OECD and EU work has shown that even native-born children with immigrant parents face persistent disadvantage in the education system, the school-to-work transition and the labour market. To which degree are these linked with their immigration background, i.e. with the issues faced by...