The Evaluation of Tax Measures

The authors contend that tax measures can and should be evaluated using the same principles as program evaluation. Funding programs and tax measures are viewed as essentially similar in their objectives and implementation, and therefore subject to similar imperatives and constraints in terms of evaluation. The authors examine some of the characteristics of tax measures, their similarities to, and differences from, funding programs, and how these affect their evaluability. Special attention is focussed on the special problems of defining objectives, and measuring costs and benefits.