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010   $a9786612843501
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035   $a(OCoLC)586061359
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100   $a20100902d2009      uf         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aEmpirical evidence on the effects of tax incentives /$fAlexander Klemm and Stevan Van Parys
205   $a1st ed.
210   $a[Washington, D.C.] $cInternational Monetary Fund$d2009
215   $a1 online resource (27 p.)
225 1 $aIMF working paper ;$vWP/09/136
300   $aDescription based upon print version of record.
311   $a1-4519-1712-0 
320   $aIncludes bibliographical references.
327   $aContents; 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.
327   $aReferences
330 3 $aThis paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African countries for the period 1985?2004. Using spatial econometrics techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition to the well-known competition over the corporate income tax rate. We find no evidence, however, for competition over investment allowances and tax credits. Using dynamic panel data econometrics to answer the second question, we find evidence that lower corporate income tax rates and longer tax holidays are effective in attracting FDI, but not in boosting gross private fixed capital formation or growth.
410  0$aIMF working paper ;$vWP/09/136.
606   $aTax incentives
606   $aTax credits
615  0$aTax incentives.
615  0$aTax credits.
676   $a336.243160941
700   $aKlemm$b Alexander$01614323
701   $aParys$b Stefan van$01756305
712 02$aInternational Monetary Fund.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910812317903321
996   $aEmpirical evidence on the effects of tax incentives$94193515
997   $aUNINA