The Resource Tax incentives : forms, merits and demerits : the Asian experience

Tax incentives : forms, merits and demerits : the Asian experience

Label
Tax incentives : forms, merits and demerits : the Asian experience
Title
Tax incentives : forms, merits and demerits : the Asian experience
Creator
Subject
Language
eng
Summary
In this article, the author provides the arguments for and against the use of specific tax incentives such as tax holidays, reduced tax rates and investment tax allowances in developing countries. The experience of Asian countries in using tax incentives to attract foreign investment is also described. In conclusion, incentives have significant negative economic effects; a simple and well administered tax system with an overall low tax rate would be more effective to attract investors
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
Shome, P
Geographic coverage
  • Asia
  • International
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • tax holiday
  • developing countries
  • investment credit
  • foreign investment
Label
Tax incentives : forms, merits and demerits : the Asian experience
Instantiates
Publication
Label
Tax incentives : forms, merits and demerits : the Asian experience
Publication

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