Counterfactual

of a policy will generally also

the final

final objectives of a policy, but

there could also be beneficial side

effects.

see Base Case.

Compliance Costs

The costs

to private

sector

firms or

individuals of complying with the policy.

These can be high even if the Government

costs are low.

Costs

An

evaluation

should

cover

all costs,

whether falling on the Government or

elsewhere

(see

Compliance Costs,

Externalities).

Detailed

guidance

on the principles of costing may be

found in the green booklet

'Investment

Appraisal

in

the Public

Sector: A

Technical

Guide

for

Government

Departments'.

Cost-Benefit Analysis

A

of form

which analysis

seeks

to

quantify

in

as terms money

many

of

the costs and benefits of a proposal

as possible,

those including

which

are

marketed not

eg

time saved to

Cost-

travellers on an improved road.

benefit analysis need not be restricted

carried

to

appraisal,

ie it can be

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