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Record Nr. |
UNINA9910788348003321 |
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Autore |
Klemm Alexander |
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Titolo |
Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2009 |
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ISBN |
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1-4623-7495-6 |
1-4527-1375-8 |
1-282-84243-9 |
1-4518-7168-6 |
9786612842436 |
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Descrizione fisica |
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1 online resource (29 p.) |
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Collana |
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Soggetti |
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Tax incentives |
Corporations - Taxation |
Investments: General |
Personal Finance -Taxation |
Taxation |
Corporate Taxation |
Business Taxes and Subsidies |
International Fiscal Issues |
International Public Goods |
Taxation, Subsidies, and Revenue: General |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Investment |
Capital |
Intangible Capital |
Capacity |
Public finance & taxation |
Corporate & business tax |
Macroeconomics |
Tax holidays |
Corporate income tax |
Tax allowances |
Depreciation |
Taxes |
National accounts |
Corporations |
Income tax |
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Saving and investment |
Puerto Rico |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Contents; I. Introduction; Boxes; 1: Typical Tax Incentives; II. Theory-Broad Principles; A. Background: Tax Competition; B. Possible Responses to Tax Competition; III. Theory-Detailed Considerations; A. Costs and Benefits of Incentives; B. Principles for Choosing Tax Incentives; C. Assessment of Typical Tax Incentives; 1. Effective Tax Rates Under Different Incentives; D. The Scope for Coordination; IV. Empirical Evidence; V. Conclusion; Tables; 1. Possible Justifications for Tax Incentives; Figures; References; References |
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Sommario/riassunto |
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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 the usefulness of different tax incentives depending on a country's circumstances. |
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