This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used …

Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired …, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax …

and total factor productivity growth in small and large states in the South. There are three main findings. First …, productivity growth increases with North-South trade-related technology diffusion and education and the interaction between the two … their interaction on productivity growth in small states is more than three times that for large countries, with the …

the positive effect of liberalization on productivity when they do not account for the endogeneity bias. On the theory …"There is a growing literature that investigates the effect of trade liberalization on productivity. Nearly all such … studies assume that trade policy is determined independently of productivity, hence it is exogenous. The author shows that …

for greater capital accumulation, without being fully reflected in a higher rate of total factor productivity (TFP) growth …

, the authors explore the impact of a carbon tax relative to alternative energy taxes on economic welfare. Using a … content. The authors consider a "pure" carbon tax as well as various proxy taxes such as those on energy or energy … targeted the tax to carbon emissions, the better the welfare results. If a carbon tax is feasible, it will have the least …