Tax Expenditure Manual (English)

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...

DETAILS

Author

World Bank;
Document Date
2024/06/27
Document Type
Manual
Report Number
192075
Volume No
1
Country
World,
Region
Other,
Disclosure Date
2024/06/27
Disclosure Status
Disclosed
Doc Name
Tax Expenditure Manual

Language

English

Rel. Proj ID

1W-Tax Incentives Reform -- P174543

Major Sector

FY17 - Public Administration

Theme

FY17 - Tax policy,FY17 - Domestic Revenue Administration,FY17 - Fiscal Policy,FY17 - Public Finance Management

Sector

FY17 - Central Government (Central Agencies)

Topics

Tax and Revenue Policy and Administration,Tax Expenditures,Tax Simplification,Tax Policy,Tax Incentives,

Unit Owning

Prosperity-Econ Pol-Mac/Fis-Tax (EMFTX)

Version Type

Final

Product Line

Advisory Services & Analytics

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Citation

World Bank.

Tax Expenditure Manual (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099062724151636908

Tax Expenditure Manual (English)

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