How Do We Measure Tax Expenditures? The Zambian Example
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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.
CitationSladoje, M. (2017) How Do We Measure Tax Expenditures? The Zambian Example, ICTD Working Paper 68, Brighton: IDS
Is part of seriesICTD Working Paper;68
SponsorBill and Melinda Gates Foundation
Department for International Development