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...
Κύριος συγγραφέας: | |
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Μορφή: | Επιστημονικό περιοδικό |
Γλώσσα: | English |
Έκδοση: |
Washington, D.C. :
International Monetary Fund,
2009.
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Σειρά: | IMF Working Papers; Working Paper ;
No. 2009/021 |
Διαθέσιμο Online: | Full text available on IMF |