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...

Governments need to implement appropriate policies to ensure both the private and the public goods values of biological diversity are realised. Unless the users of biological resources are given incentives to sustainably use these resources, valuable biodiversity will continue to be lost....