This paper compares the history of tax incentives in seven Latin American countries. It is an attempt to understand why countries enact tax incentive legislation; how countries measure the costs and benefits of such legislation; how such costs and benefits are viewed by the public; and what...

This paper compares the history of tax incentives in seven Latin American countries. It is an attempt to understand why countries enact tax incentive legislation; how countries measure the costs and benefits of such legislation; how such costs and benefits are viewed by the public; and what...