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~institution:"Edward Elgar Publishing"
~institution:"Europäische Kommission"
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Steuerwesen und Entwicklung : Zusammenarbeit mit den Entwicklungsländern bei der Förderung des verantwortungsvollen Handelns im Steuerbereich ; Mitteilung der Kommission an das Eur...
2010
Persistent link: https://www.econbiz.de/10003982806
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2
Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment : Tools for the Assessment of Tax Incentives
International Monetary Fund
-
2015
This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...
Persistent link: https://www.econbiz.de/10012644783
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3
Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment : A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
International Monetary Fund
-
2015
Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be...
Persistent link: https://www.econbiz.de/10012644784
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4
The political economy of taxation : lessons from developing countries
Profeta, Paola
-
2010
This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation
Persistent link: https://www.econbiz.de/10011851416
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