The economics and governance of tax incentives 2.1 What are corporate income tax incentives? 2.2 The economic rationale for tax incentives 2.3 Cost-benefit analysis of tax incentives and their governance 3 Prevalence of corporate income tax incentives 4 Case studies: Ethiopia and Ghana 4.1 Ethiopia 4.2 Ghana 5 Estimating the causal impact of tax incentives: methodological considerations 5.1 Building suitable comparison groups 5.2 Economic models 5.3 Data requirements 5.4 Using country-level data and variation in tax incentives across countries 5.5 Using firm-level data and variation in tax incentives across firms 6 Empirical literature on the impact of tax incentives 6.1 Descriptive empirical studies on tax incentives 6.2 Empirical studies on the causal impact of tax incentives

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