Empirical evidence on the effects of tax incentives / prepared by Alexander Klemm and Stefan Van Parys.

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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Bibliographic Details

Online Access:	Full Text (via ProQuest)
Main Authors:	Klemm, Alexander (Author), Parys, Stefan van (Author)
Corporate Author:	International Monetary Fund. Fiscal Affairs Department
Format:	eBook
Language:	English
Published:	[Washington, D.C.] : International Monetary Fund, ©2009.
Series:	IMF working paper ; WP/09/136.
Subjects:	Tax incentives. Tax credits.