Tax competitiveness
Briefing Note Template
Issue
• Define the problem
Background/Situation Analysis
• Overview of the current situation
Economic Analysis
• What does the economic analysis show
• What does economic theory tell us
• Benefit-Cost Analysis
• Cost Effectiveness
Risk Analysis
• What are the key risks
• What are the consequences
Option Analysis
• What are the available options
• Alternative policy instruments (rational)
Assessment of the Proposal
• Strengths and Weaknesses of the paper from your perspective
• Why
Personal Recommendations
• What is your recommended option /solution to the problem
• Why