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...
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 |
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