This guide was produced by a team coordinated by Anne-Marie Geourjon and composed of Bertrand Laporte, Emilie Caldeira, Céline de Quatrebarbes and Yannick Bouterige. It draws on Ferdi’s tax expenditure evaluation experiences in several developing countries.
With the support of programme “Investissement d’Avenir” (référence ANR-10-LABX-14-01).
ISBN : 978-2-9550779-5-5
Geourjon A-M., Bouterige Y., Caldeira E., Laporte B., de Quatrebarbes C. (2018) "Tax Expenditure Assessment: From Principles to Practice - Methodological guide", FERDI