Causes, Benefits, and Risks of Business Tax Incentives:
This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries'' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments fo...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2009
|
Schriftenreihe: | IMF Working Papers
Working Paper No. 09/21 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
Zusammenfassung: | This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries'' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different incentives using effective tax rates. Findings from the empirical literature on tax incentives are also presented. Based on the overview of theoretical and empirical findings, the paper then suggests a matrix of criteria to determine the usefulness of different tax incentives depending on a country''s circumstances |
Beschreibung: | 1 Online-Ressource (29 p) |
ISBN: | 1451871686 9781451871685 |
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spelling | Klemm, Alexander Verfasser aut Causes, Benefits, and Risks of Business Tax Incentives Klemm, Alexander Washington, D.C International Monetary Fund 2009 1 Online-Ressource (29 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 09/21 This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries'' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different incentives using effective tax rates. Findings from the empirical literature on tax incentives are also presented. Based on the overview of theoretical and empirical findings, the paper then suggests a matrix of criteria to determine the usefulness of different tax incentives depending on a country''s circumstances Online-Ausg http://elibrary.imf.org/view/IMF001/09873-9781451871685/09873-9781451871685/09873-9781451871685.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Klemm, Alexander Causes, Benefits, and Risks of Business Tax Incentives |
title | Causes, Benefits, and Risks of Business Tax Incentives |
title_auth | Causes, Benefits, and Risks of Business Tax Incentives |
title_exact_search | Causes, Benefits, and Risks of Business Tax Incentives |
title_exact_search_txtP | Causes, Benefits, and Risks of Business Tax Incentives |
title_full | Causes, Benefits, and Risks of Business Tax Incentives Klemm, Alexander |
title_fullStr | Causes, Benefits, and Risks of Business Tax Incentives Klemm, Alexander |
title_full_unstemmed | Causes, Benefits, and Risks of Business Tax Incentives Klemm, Alexander |
title_short | Causes, Benefits, and Risks of Business Tax Incentives |
title_sort | causes benefits and risks of business tax incentives |
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