| Description |
1 online resource (25 pages) : illustrations |
| Series |
IMF working paper, 2227-8885 ; WP/09/136 |
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IMF working paper ; WP/09/136.
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| Contents |
I. Introduction; II. Data; Tables; 1. Tax Variables; 2. Descriptive Statistics; III. Empirical Evidence on Tax Competition; A. Methodology; Figures; 1. Average Tax Rates and Incentives Over the Years; B. Results; 3. The Choice Between Estimation Methods; 4. Fiscal Interactions for Different Tax Instruments; IV. Empirical Evidence on The Effect on Investment and Growth; A. Methodology; B. Results; 5. The Choice of Estimation Method; 6. The Effects of Tax Instruments on Investment and Growth; V. Conclusion; Appendixes; 1. Countries and Periods Covered in the Corporate Tax Dataset |
| 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? 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 |
| Bibliography |
Includes bibliographical references (pages 23-25) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
|
English |
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Print version record |
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digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Tax incentives.
|
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Tax credits.
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tax incentives.
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Tax credits
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Tax incentives
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| Form |
Electronic book
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| Author |
Parys, Stefan van, author.
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International Monetary Fund. Fiscal Affairs Department.
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| ISBN |
1451917120 |
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9781451917123 |
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1462318436 |
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9781462318438 |
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1451999372 |
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9781451999372 |
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1451872836 |
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9781451872835 |
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9786612843501 |
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6612843500 |
|
1282843508 |
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9781282843509 |
|
