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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| Format: | Technical Notes biblioteca |
| Language: | English |
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Inter-American Development Bank
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| Subjects: | Investment, Taxation, Investment;Taxation;Investment promotion, |
| Online Access: | http://dx.doi.org/10.18235/0008540 https://publications.iadb.org/en/taxation-and-investment-promotion |
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| Summary: | 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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