Tax Expenditure Manual
This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing knowledge and endeavors to provide a comprehensive guidance on key aspects of tax expenditure analysis. Considering that cross-country comparability of tax expenditure estimates is challenging due to differences in benchmarking, this manual specifically aims to provide guidance on how to benchmark some of the most common features of a tax system. This manual should be seen as a contribution to the vast ocean of knowledge on tax expenditures, rather than an exhaustive guide to all their complexities. This guidance endeavors to assist policy practitioners, especially in developing countries, in navigating and understandingtax expenditure issues.
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| Format: | Manual biblioteca |
| Language: | English en_US |
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Washington, DC: World Bank
2024-07-15
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| Subjects: | TAX EXPENDITURES, TAX AND REVENUE POLICY AND ADMINISTRATION, TAX INCENTIVES, TAX SIMPLIFICATION, PEACE, JUSTICE AND STRONG INSTITUTIONS, SDG 16, |
| Online Access: | http://documents.worldbank.org/curated/en/099062724151636908/P174543148ba880bb188fd1ce06f588a6aa https://hdl.handle.net/10986/41871 |
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