World Bank2024-07-152024-07-152024-07-15https://hdl.handle.net/10986/41871This 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-USCC BY-NC 3.0 IGOTAX EXPENDITURESTAX AND REVENUE POLICY AND ADMINISTRATIONTAX INCENTIVESTAX SIMPLIFICATIONPEACE, JUSTICE AND STRONG INSTITUTIONSSDG 16ManualWorld Bank10.1596/41871