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...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoir: Klemm, Alexander
Rannpháirtithe: Parys, Stefan
Formáid: IRIS
Teanga:English
Foilsithe / Cruthaithe: Washington, D.C. : International Monetary Fund, 2009.
Sraith:IMF Working Papers; Working Paper ; No. 2009/136
Rochtain ar líne:Full text available on IMF