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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2009.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2009/136 |
| 在線閱讀: | Full text available on IMF |