Brief | Perspectives from ATI partner countries on the design of tax incentive regimes
This brief on the design of tax incentive regimes in ATI partner countries outlines the tax incentive design process and related challenges in Ghana, Malawi and the Philippines.
September 2020
Clear objectives and defined eligibility criteria for tax incentives, as well as the inclusion of the public in the design process, were identified as commonalities between the three jurisdictions. A common challenge faced by all countries interviewed is the availability and collection of data both for cost-benefit analyses and for monitoring and evaluation purposes. Based on existing processes and challenges, these commonalities can be used as a basis for increased collaboration between partner countries in the area of tax incentives in order to improve their design process and effectiveness.
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