posted on 2024-09-05, 22:06authored byMiljan Sladoje
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.
Funding
Department for International Development
History
Publisher
Institute of Development Studies
Citation
Sladoje, M. (2017) How Do We Measure Tax Expenditures? The Zambian Example, ICTD Working Paper 68, Brighton: IDS