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...

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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:
Tax incentives.
Tax credits.
Encouragements fiscaux.
Crédit d'impôt.
tax incentives.
Tax credits
Tax incentives
Acceso en línea:Texto completo

MARC

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245 1 0 |a Empirical evidence on the effects of tax incentives /  |c prepared by Alexander Klemm and Stefan Van Parys. 
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520 |a 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 countries for the period 1985-2004. Using spatial econometrics techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition to the well-known competition over the corporate income tax rate. We find no evidence, however, for competition over. 
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505 0 |a I. Introduction; II. Data; Tables; 1. Tax Variables; 2. Descriptive Statistics; III. Empirical Evidence on Tax Competition; A. Methodology; Figures; 1. Average Tax Rates and Incentives Over the Years; B. Results; 3. The Choice Between Estimation Methods; 4. Fiscal Interactions for Different Tax Instruments; IV. Empirical Evidence on The Effect on Investment and Growth; A. Methodology; B. Results; 5. The Choice of Estimation Method; 6. The Effects of Tax Instruments on Investment and Growth; V. Conclusion; Appendixes; 1. Countries and Periods Covered in the Corporate Tax Dataset. 
546 |a English. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Tax incentives. 
650 0 |a Tax credits. 
650 6 |a Encouragements fiscaux. 
650 6 |a Crédit d'impôt. 
650 7 |a tax incentives.  |2 aat 
650 7 |a Tax credits  |2 fast 
650 7 |a Tax incentives  |2 fast 
700 1 |a Parys, Stefan van,  |e author. 
710 2 |a International Monetary Fund.  |b Fiscal Affairs Department. 
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776 0 8 |i Print version:  |a Klemm, Alexander.  |t Empirical evidence on the effects of tax incentives.  |d [Washington, D.C.] : International Monetary Fund, ©2009  |w (OCoLC)586058489 
830 0 |a IMF working paper ;  |v WP/09/136. 
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