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How Do We Measure Tax Expenditures? The Zambian Example

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  • Sladoje, Miljan

Abstract

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.

Suggested Citation

  • Sladoje, Miljan, 2017. "How Do We Measure Tax Expenditures? The Zambian Example," Working Papers 13380, Institute of Development Studies, International Centre for Tax and Development.
  • Handle: RePEc:idq:ictduk:13380
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13380
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    Taxation;

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