How Do We Measure Tax Expenditures? The Zambian Example
Abstract
The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework for monitoring and evaluating tax expenditures in Zambia.
Citation
Sladoje, M. (2017) How Do We Measure Tax Expenditures? The Zambian Example, ICTD Working Paper 68, Brighton: IDSIs part of series
ICTD Working Paper;68More details
http://ictd.ac/publication/2-working-papers/176-how-do-we-measure-tax-expenditures-the-zambian-exampleRights holder
IDSRights details
http://creativecommons.org/licenses/by-nc/4.0/Sponsor
Bill and Melinda Gates FoundationDepartment for International Development