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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Klemm, Alexander
अन्य लेखक: Parys, Stefan
स्वरूप: पत्रिका
भाषा:English
प्रकाशित: Washington, D.C. : International Monetary Fund, 2009.
श्रृंखला:IMF Working Papers; Working Paper ; No. 2009/136
ऑनलाइन पहुंच:Full text available on IMF