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How Do We Measure Tax Expenditures? The Zambian Example

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posted on 2024-09-05, 22:06 authored by Miljan 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

Series

ICTD Working Paper 68

IDS Item Types

Series paper (IDS)

Copyright holder

IDS

Language

en

IDS team

Governance

Identifier ISBN

978-1-78118-383-0

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    International Centre for Tax and Development

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