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...

Firms and entrepreneurs of all types-from microenterprises to multinationals-play a central role in growth and poverty reduction. Their investment decisions drive job creation, the availability and affordability of goods and services for consumers, and the tax revenues governments can draw on to...

The second Lao PDR investment climate assessment identifies the key constraints of the country's non-resource sector firms. This Assessment summarizes the results of a national survey conducted in late-2009 and draws on extensive interviews with policymakers and practitioners. Survey results...

The objectives of this Investment Climate Assessment (ICA) are to: (i) provide an up-to-date, fact-based analysis of the business environment for policy-makers in the Royal Government of Cambodia (RGC), the private sector, civil society, and development partners; and (ii) outline priorities for...

This Investment Climate Assessment (ICA) uses a robust methodology that draws on a representative sample of 484 formal firms and 120 informal establishments. The sample covers small-medium enterprises (SMEs) and large firms in both manufacturing and services. Weights were used in the analysis of...

The survey on Lao private sector and investment climate covered 303 firms in six sectors and seven provinces (Vientiane City, Oudomxay, Luang Prabang, Luangnamtha, Xayaboury, Savannakhet, and Champassack). The survey included 246 firms in manufacturing covering wood processing, construction...

The aim of this report is to identify a set of concrete steps that the government of Mongolia might take to promote private-sector activity and greater integration with the global economy in a way that leads to job creation, broad-based growth and most importantly, poverty reduction. It does...

Improving the investment climate in Ecuador is essential for taking advantage of the opportunities provided by a Free Trade Agreement with the US., as well as for promoting sustained growth and poverty reduction, through higher levels of productivity growth and foreign direct investment. A free...