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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...
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"Under the traditional "competition-fragility" view, more bank competition erodes market power, decreases profit … margins, and results in reduced franchise value that encourages bank risk taking. Under the alternative "competition … suggest that - consistent with the traditional "competition-fragility" view - banks with a greater degree of market power also …
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Competition can drive productivity growth in Kosovo, especially in the context of the post-Coronavirus disease 2019 … recover from economic shocks more quickly. Competition in product markets can also prop-up economic recovery in a more … inclusive way for the poorest households. Kosovo has made significant progress towards pro-competition regulation of product …
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The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yield a tax system that is simple and predictable...
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"In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT in the context of other distortions in the...
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