Taxation and Investment Promotion

This document discusses the effect of tax incentives on business activities and investment decisions. When taxation is not sound it hurts the business climate and hampers economic activities. Since the primary intent of tax incentives is to encourage capital accumulation in specific activities or locations, the question remains open if their extensive use will result in the desired response.

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Year of publication:	2002-08
Authors:	Villela, Luiz Arruda ; Barreix, Alberto Daniel
Institutions:	Inter-American Development Bank
Subject:	Fiscal Policy \| Taxation \| Investment promotion \| Investment

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Extent:	application/pdf
Series:	IDB Publications (Working Papers).
Type of publication:	Book / Working Paper
Notes:	Number 4579
Source:	RePEc - Research Papers in Economics

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