Empirical Evidenceon the Effects of Tax Incentives

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 countries for the period 1985-2004. Using spatial... READ MORE...

Publication date: July 2009
ISBN 9781451872835
$18.00

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