How Do We Measure Tax Expenditures? The Zambian Example

Authors: Miljan Sladoje
Publisher: ICTD
Date: October 2017


ICTD Working Paper 68

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.