The Resource Empirical evidence on the effects of tax incentives

Empirical evidence on the effects of tax incentives

Label
Empirical evidence on the effects of tax incentives
Title
Empirical evidence on the effects of tax incentives
Creator
Subject
Language
eng
Summary
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? For this paper the authors prepared a new dataset of tax incentives in over 40 Latin America, Caribbean and African countries for the period 1985-2004. Using spatial econometrics techniques for panel data to answer the first question, they found evidence for strategic interaction in tax holidays, in addition to the well-known competition over the corporate income tax rate. They found no evidence, for competition over investment allowances and tax credits. Using dynamic panel data econometrics to answer question 2, they found evidence that lower corporate income tax rates and longer tax holidays are effective in attracting foreign direct investment, but not in boosting gross private fixed capital formation or growth
http://library.link/vocab/creatorName
  • Klemm, A
  • Van Parys, S
Geographic coverage
  • Africa
  • International
  • Latin America
  • Caribbean
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IMF working paper
Series volume
WP/09/136
http://library.link/vocab/subjectName
  • tax incentive
  • foreign investment
  • tax competition
  • tax holiday
  • corporate income tax
  • tax rate
Label
Empirical evidence on the effects of tax incentives
Instantiates
Publication
Extent
26 p.
Label
Empirical evidence on the effects of tax incentives
Publication
Extent
26 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...