TitleDesign and assessment of tax incentives in developing countries : selected issues and a country experience
AccessEnglish:tax-incentives_eng - PDF ; Español:tax-incentives_sp - PDF ;
The purpose of this publication is to provide tax policy makers and administrations with a practical and easy-to-implement methodology that allows them to estimate the net benefit of a tax incentive program in order to improve the design, assessment and administration of such a program, thereby supporting possible administrative reforms and improving tax procedures with a view to fostering greater tax efficiency, economic growth and equity. Part 1. Tax Incentives -- Theoretical Background -- Chapter 1. An overview of key concepts and issues / Eric M. Zolt -- Chapter 2. Tax incentives: benefits and costs, design and administrative considerations / Eric M. Zolt -- Part 2. Tax Incentives -- Practical Aspects -- Chapter 1. Checklist for drafting tax incentives legislation: focus on income tax / Peter Harris -- Chapter 2. The framework for assessing tax incentives: a cost-benefit analysis approach / Duanjie Chen -- Part 3. A Country Experience -- Chapter 1. The tax incentives for tourist industry in the Dominican Republic / Duanjie Chen -- Appendix A. Statutory tax provisions: the Dominican Republic and its regional competitors / Duanjie Chen -- Appendix B. Performance of the tourism industry: the Dominican Republic and its regional competitors / Duanjie Chen -- Appendix C. Defining the database: technical procedures -- Appendix D. Estimating the benefit of TIPT: technical procedures / Duanjie Chen -- Appendix E. Estimating the cost of TIPT: technical procedures / Duanjie Chen -- Appendix F. Three different multipliers: a conceptual clarification.