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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Klemm, Alexander
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2009.
سلاسل:IMF Working Papers; Working Paper ; No. 2009/021
الوصول للمادة أونلاين:Full text available on IMF