Partner Organizations




Development Partners
The Platform for Collaboration on Tax is also supported by the governments of

France

Japan

The Netherlands

Norway

Switzerland

United Kingdom
This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries. The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making, but are rarely undertaken, partly because it can be a difficult exercise that is demanding in terms of data needs.