Causes, Benefits, and Risks of Business Tax Incentives /
This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2009.
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| Series: | IMF Working Papers; Working Paper ;
No. 2009/021 |
| Online Access: | Full text available on IMF |