Causes, benefits, and risks of business tax incentives /

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Bibliographic Details
Author / Creator:	Klemm, Alexander, author.
Imprint:	[Washington, D.C.] : International Monetary Fund, ©2009.
Description:	1 online resource (27 pages) : color illustrations
Language:	English
Series:	IMF working paper ; WP/09/21 IMF working paper ; WP/09/21.
Subject:	Tax incentives. Corporations -- Taxation. Corporations -- Taxation. Tax incentives.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12495080

Hidden Bibliographic Details
Digital file characteristics:	data file
Notes:	Includes bibliographical references (pages 25-27). Print version record.
Summary:	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 th.
Other form:	Print version: Klemm, Alexander. Causes, benefits, and risks of business tax incentives. [Washington, D.C.] : International Monetary Fund, ©2009

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