Developing countries are increasingly offering tax breaks to attract investors and pursue various policy objectives such as encouraging investments in research and development (R and D) and increasing exports. Such incentives, however, can be very costly to governments. Too often, developing countries - already struggling with revenue mobilization - adopt investment incentives in an ad hoc manner, without analyzing the value for money of these instruments...
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INFORMATION
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2020/01/01
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Document de travail
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146704
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1
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1
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2020/03/05
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Disclosed
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Evaluating the Costs and Benefits of Corporate Tax Incentives : Methodological Approaches and Policy Considerations
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tax incentive