Monitoring Tax Incentives: Assessing Revenue and Other Impacts

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 - Email the author | Other materials by the author

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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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