Working Paper

68

How Do We Measure Tax Expenditures? The Zambian Example

This publication is also available in French

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.

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Publication Details

Date

7 November 2017

Publisher

ICTD

Keywords

revenue forgone revenue mobilisation tax expenditures tax incentives tax policy tax reform Zambia

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Authors

Miljan Sladoje

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