Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this...

In France, the obligation to conduct an ex-post assessment is relatively recent (1982) but it has in fact revealed some methodological problems that flow from the retrospective nature of the exercise. This report shows that some of those difficulties can be overcome through the establishment of...

The UK National Audit Office (NAO) scrutinises public spending on behalf of Parliament, helping it to hold government departments to account and helping public bodies improve performance and delivery. We publish around 60 value for money studies each year across a range of government activities,...

This paper reviews methods that seek to draw causal inference from non-experimental data and shows how they can be applied to undertake ex-post evaluation of transport interventions. In particular, the paper discusses the underlying principles of techniques for treatment effect estimation with...