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Tax Expenditure Manual

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dc.contributor.authorWorld Bank
dc.date.accessioned2024-07-15T21:17:59Z
dc.date.available2024-07-15T21:17:59Z
dc.date.issued2024-07-15
dc.description.abstractThis 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/099062724151636908/P174543148ba880bb188fd1ce06f588a6aa
dc.identifier.doi10.1596/41871
dc.identifier.urihttps://hdl.handle.net/10986/41871
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.subjectTAX EXPENDITURES
dc.subjectTAX AND REVENUE POLICY AND ADMINISTRATION
dc.subjectTAX INCENTIVES
dc.subjectTAX SIMPLIFICATION
dc.subjectPEACE, JUSTICE AND STRONG INSTITUTIONS
dc.subjectSDG 16
dc.titleTax Expenditure Manualen
dc.typeManual
dspace.entity.typePublication
okr.date.disclosure2024-07-15
okr.date.lastmodified2024-06-27T00:00:00Zen
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/099062724151636908/P174543148ba880bb188fd1ce06f588a6aa
okr.guid099062724151636908
okr.identifier.docmidP174543-48ba8874-9e5b-4abb-88fd-ce06f588a6aa
okr.identifier.doihttps://doi.org/10.1596/41871
okr.identifier.externaldocumentum34352012
okr.identifier.internaldocumentum34352012
okr.identifier.report192075
okr.import.id4793
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099062724151636908/pdf/P174543148ba880bb188fd1ce06f588a6aa.pdfen
okr.region.geographicalWorld
okr.sectorCentral Government (Central Agencies)
okr.themeTax policy,Economic Policy,Fiscal Policy
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.unitEFI-MTI-Macro/Fiscal-Tax (EMFTX)
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