Tax Expenditure Estimation Tool Kit

Tax Expenditure Estimation Tool Kit

Asian Development Bank

36,83 €
IVA incluido
Disponible
Editorial:
Asian Development Bank
Año de edición:
2023
ISBN:
9789292705510
36,83 €
IVA incluido
Disponible

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Sobre IBD

This publication is designed to help tax analysts estimate revenue losses from tax expenditures and tax incentives. It presents the methodologies commonly used to estimate revenues forgone using varying sources of data. The publication discusses tax expenditure definitions, issues related to benchmarking and building an inventory of tax expenditures, and estimation methodologies using stylized models to show how to calculate revenues forgone when a tax concession is granted. It also provides an account of standard methodologies to calculate revenue foregone from different types of concessions in personal, corporate, and value-added tax using hypothetical calculations, discusses data sources, and assesses statistical issues around tax expenditure modeling.

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