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...

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...

This evaluation was commissioned by the Evaluation Unit of the European Commission’s Directorate-General for International Cooperation and Development. It evaluates the European Union’s (EU) Joint Programming process during the period 2011-2015. It covers all regions and countries of EU...

This evaluation studies the European Union (EU) aid delivery mechanism of delegated cooperation (DC) with EU Member States and third donor countries during the period 2007-2014. The main objectives of the evaluation are to provide an overall independent assessment of DC and to formulate...