Broadening the Tax Base

Event: Tax Policy for Domestic Resource Mobilization

Broadening the Tax Base

20 February 2018
Author / Speaker: 
Bert Brys, Organisation for Economic Co-operation and Development - Email the author | Other materials by the author

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Read about tax expenditures and their revenue cost. Learn how to make tax expenditure reports.

Tax expenditures and incentives are widely used in the real world, but most expenditures go far beyond market failures and externalities, and just translate political preferences. While tax expenditures may be right in some cases, the need to conduct a comprehensive analysis of costs and benefits is a must.

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Type of Content: 
Learning Event


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