Cargando…

Empirical evidence on 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...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Klemm, Alexander (Autor), Parys, Stefan van (Autor)
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, ©2009.
Colección:IMF working paper ; WP/09/136.
Temas:
Acceso en línea:Texto completo