Empirical Evidenceon the Effects of Tax Incentives:
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Beteilige Person: Klemm, Alexander (VerfasserIn)
Format: Elektronisch E-Book
Sprache:Englisch
Veröffentlicht: Washington, D.C International Monetary Fund 2009
Schriftenreihe:IMF Working Papers Working Paper No. 09/136
Links:http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
http://elibrary.imf.org/view/IMF001/10254-9781451872835/10254-9781451872835/10254-9781451872835.xml
Abstract: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 countries for the period 1985-2004. Using spatial econometrics techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition to the well-known competition over the corporate income tax rate. We find no evidence, however, for competition over investment allowances and tax credits. Using dynamic panel data econometrics to answer the second question, we find evidence that lower corporate income tax rates and longer tax holidays are effective in attracting FDI, but not in boosting gross private fixed capital formation or growth
Umfang:1 Online-Ressource (25 p)
ISBN:1451872836
9781451872835