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...

Are tax incentives the best way to encourage people to save for retirement? This publication assesses whether countries can improve the design of financial incentives to promote savings for retirement. After describing how different countries design financial incentives to promote savings for...

Australia requires a strong system of adult learning to position firms and workers to succeed as skill demand changes. The country has scope to improve the coverage and inclusiveness of its adult learning system as coverage has declined since 2012, and several vulnerable groups are...