Sabaini, Juan C. Gómez; Velasco, Pedro - Inter-American Development Bank - 2010
Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing … Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax … expenditures in the field of corporate income tax aimed at encouraging investment. It is intended to provide the basis for a …