Tax Expenditure Estimation Tool Kit

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.

  • Tax Expenditures
  • Definition of Tax Expenditures and Benchmarking
  • Effectiveness and Efficiency of Tax Expenditures
  • Estimation Methodologies
  • Measurement Methodologies of Tax Expenditures and Data Sources
  • Tax Expenditure Practice in Selected Asian Countries
  • Statistical Issues for Modeling of Tax Expenditures
  • Appendixes
 

 
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Source URL: https://www.adb.org/publications/tax-expenditure-estimation-tool-kit