Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Tax Expenditure Estimation Tool Kit

Tax Expenditure Estimation Tool Kit

Asian Development Bank

Paperback

PhilosophyInvesting & Finance

ISBN10: 9292705512
ISBN13: 9789292705510
Publisher: Asian Development Bank
Published: Dec 15 2023
Pages: 68
Weight: 0.52
Height: 0.18 Width: 8.50 Depth: 11.00
Language: English

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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