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...

"Conservation of high-biodiversity tropical forests is sometimes justified on the basis of assumed hydrological benefits - in particular, the reduction of flooding hazards for downstream floodplain populations. However, the "far-field" link between deforestation and distant flooding has been...

The overall objective of the study is to explore the current effectiveness of certification and verification schemes in Southeast Asia to strengthen the legality and sustainability of future forest management, wood processing and related trade. It analyzes how the linkages among credible...

This report explores gender differences in entrepreneurship for micro, small, and medium enterprises (MSME) in Southeast Asia. It analyzes data from five Southeast Asian countries: Cambodia, Indonesia, Lao People's Democratic Republic (Lao PDR), Timor-Leste, and Vietnam, and reviews existing...

Although economic linkages between South Asia and Southeast Asia have been strengthened over the past decade, integration between these two regions remains limited. Can new approaches to regional integration help revitalize trade and economic links between South Asia and Southeast Asia This...

"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...

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...

"The authors examine the effects of taxation on financing policy using the corporate tax reform in 2001 in Croatia as a natural experiment. Since the extant literature on tax effects on capital structure studies listed firms in developed countries, it is worth investigating whether the same...