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Persistent link: https://www.econbiz.de/10003883755
This 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...
Persistent link: https://www.econbiz.de/10012677803