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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 … light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand …
Persistent link: https://www.econbiz.de/10012644783
series of recent World Bank and other studies on teacher absence and incentives for performance. Surprise school visits … these shortcomings, but also on the types of incentives, management, and support structures that can improve motivation and …
Persistent link: https://www.econbiz.de/10011394141
"This paper uses a new, 2005/06 nationally-representative household survey to analyze the impact of internal remittances (from Ghana) and international remittances (from African and other countries) on poverty and inequality in Ghana. To control for selection and endogeneity, it uses a two-stage...
Persistent link: https://www.econbiz.de/10010521027
"The author uses a large, nationally representative household survey to analyze the impact of internal remittances (from Ghana) and international remittances (from African and other countries) on poverty in Ghana. With only one exception, he finds that both types of remittances reduce the level,...
Persistent link: https://www.econbiz.de/10010522222
"The author uses a large household data set from Guatemala to analyze how the receipt of internal remittances (from Guatemala) and international remittances (from the United States) affects the marginal spending behavior of households on various consumption and investment goods. Contrary to...
Persistent link: https://www.econbiz.de/10010522667
"Using data collected during several missions, Zafar finds that the principal reasons for low revenue mobilization are (1) the adverse fiscal impact of trade liberalization, (2) the defiscalization of agriculture in the 1970s, (3) the collapse of the uranium boom in the 1980s, and (4) the poor...
Persistent link: https://www.econbiz.de/10010522699
Persistent link: https://www.econbiz.de/10010523054
Ghana's tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an urgent issue in Ghana, as the government has been suffering from a widening fiscal deficit and a rising debt burden. Learning from experiences in other countries, this report...
Persistent link: https://www.econbiz.de/10012647674
The collapse of Southern African Customs Union (SACU) revenue in 2009 has caused the Government to consider enhancing new sources of revenue in earnest to sustain its development policies. Existing plans that were prepared more than 5 years ago to introduce the Value-Added Tax (VAT) and create a...
Persistent link: https://www.econbiz.de/10012557887
"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