Design and Assessment of Tax Incentives in Developing Countries : Selected issues and a country experience / 2018 published by CIAT (2018).
The purpose of this publication is to provide tax policy makers and administrations with a practical and easy-to-implement methodology that allows them to estimate the net benefit of a tax incentive program in order to improve the design, assessment and administration of such a program, thereby supporting possible administrative reforms and improving tax procedures with a view to fostering greater tax efficiency, economic growth and equity.
