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...

תיאור מלא

מידע ביבליוגרפי
מחבר ראשי: Klemm, Alexander
פורמט: כתב-עת
שפה:English
יצא לאור: Washington, D.C. : International Monetary Fund, 2009.
סדרה:IMF Working Papers; Working Paper ; No. 2009/021
גישה מקוונת:Full text available on IMF