Empirical Evidenceon the Effects of Tax Incentives /

This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African countrie...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Klemm, Alexander
Muut tekijät: Parys, Stefan
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2009.
Sarja:IMF Working Papers; Working Paper ; No. 2009/136
Linkit:Full text available on IMF