A Guide on Estimating the Revenue Losses from Various Tax Concessions

Event: Enhancing Domestic Resource Mobilization

A Guide on Estimating the Revenue Losses from Various Tax Concessions

17 January 2024

Author / Speaker:

Summary , . - Other materials by the author

Tax systems are designed to collect revenues to finance public expenditures in the most efficient manner. Since taxes constitute a price on economic activity, the tax structure should aim to collect taxes fairly and efficiently. In addition to raising revenues for financing public expenditures, governments use the tax system to pursue social and economic objectives. These objectives may include correcting market failures, increasing employment, improving income distribution, promoting economic growth, attracting investments, and lowering the cost of tax administration. 

Geographical Focus:

Global

Type of Content:

Learning Event

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