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 for and...
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| Main Author: | |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
[Washington, D.C.] :
International Monetary Fund,
©2009.
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| Subjects: | |
| Online Access: |
Full text (MFA users only) |
| Local Note: | ProQuest Ebook Central |
Table of Contents:
- I. Introduction; Boxes; 1: Typical Tax Incentives; II. Theory-Broad Principles; A. Background: Tax Competition; B. Possible Responses to Tax Competition; III. Theory-Detailed Considerations; A. Costs and Benefits of Incentives; B. Principles for Choosing Tax Incentives; C. Assessment of Typical Tax Incentives; 1. Effective Tax Rates Under Different Incentives; D. The Scope for Coordination; IV. Empirical Evidence; V. Conclusion; Tables; 1. Possible Justifications for Tax Incentives; Figures; References; References