The next meeting of the Community of Practice on Tax Expenditures (CoP), co-hosted with ATI and IDOS will focus on tax incentives for investments. Governments around the world make extensive use of tax incentives to promote investment and encourage specific economic and social outcomes. However, evidence of their broader economic and social benefits remains limited, while their fiscal costs can be significant. This highlights the importance of careful policy design, alongside robust monitoring and evaluation practices, to ensure that policymakers are able to assess effectiveness and identify when reform may be needed.
This important topic will be explored through the following contributions:
- Josefina del Rosario Lago will present the IISD’s recently published report Tax Incentives in National Investment Laws.
- Luisa Dressler and Sarah Dayan will present the OECD’s recently published report A Practical Guide to Investment Tax Incentives.
- Naa Lamle Orleans-Lindsay will share experience on tax incentives reform in Ghana
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