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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
"The authors compare the two merger control systems currently employed worldwide: a mandatory system based on merger size threshold and a voluntary system with ex-post monitoring and fines. The voluntary system possesses two informational advantages: (i) the enforcement agency employs more...
Persistent link: https://www.econbiz.de/10011394230
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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
"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
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 … Development Working Group for an exploration of options for low-income countries' effective and efficient use of tax incentives …
Persistent link: https://www.econbiz.de/10012644784
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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
"Since the early 1990s, several states in India have introduced financial incentive programs to discourage son preference among parents and encourage investment in daughters' education and health. This study evaluates one such program in the state of Haryana, Apni Beti Apna Dhan (Our Daughter,...
Persistent link: https://www.econbiz.de/10011394154
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