Scholars@Duke
Sebastian S. James

Sebastian S. James

Professor of Practice in the Sanford School of Public Policy
Sanford School of Public Policy
sebastian.james@duke.edu
Box 90243, Durham, NC 27708
276 Rubenstein Hall, 201 Science Dr, Durham, NC 27708

Selected Publications

Tax Incentives Around The World

Chapter · July 12, 2016 Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employ ... Open Access Link to item Cite

A Handbook for Tax Simplification

Book · 2009 The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that ... ... Cite

Tax Expenditure Estimates in Ghana

Journal Article SSRN Electronic Journal Full text Cite