KLEMM, A.; PARYS, S. VAN - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2010
This paper considers two empirical questions about tax incentives: (i) are incentives used as tools of tax competition and (ii) 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...