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light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand … the implications of reform for expected investment outcomes. The document presents two tools for assessing the …
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"Noting that South Africa may be one of the few African countries that could contribute to mitigating climate change, the authors explore the impact of a carbon tax relative to alternative energy taxes on economic welfare. Using a disaggregate general-equilibrium model of the South African...
Persistent link: https://www.econbiz.de/10011394227
"Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be...
Persistent link: https://www.econbiz.de/10010522134
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired …
Persistent link: https://www.econbiz.de/10010524219
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax...
Persistent link: https://www.econbiz.de/10012550857
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax...
Persistent link: https://www.econbiz.de/10012550858
Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in … low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there … are many examples in which they are reported to be redundant, that is, investment will have been undertaken even without …
Persistent link: https://www.econbiz.de/10012644784