Event: Tax Policy for Domestic Resource Mobilization

Monitoring Tax Incentives: Assessing Revenue and Other Impacts

20 February 2018
Author / Speaker: 
Michelle Harding, Organisation for Economic Co-operation and Development
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Description: 

While tax expenditure reporting is an important first step that provides transparency and estimates of revenue foregone, cost benefit analysis can offer a deeper understanding of the efficiency of particular tax expenditures. Regular monitoring is essential as it ensures that tax expenditures are effective, and costs are limited.

Geographical Focus: 
Global
Type of Content: 
Learning Event

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