TY  - GEN
AU  - Roca, Jerónimo
TI  - Evaluation of the Effectiveness and Efficiency of Tax Benefits
PY  - 2011
Y1  - 2011/05/20
DO  - 10.18235/0006626
AB  - This paper analyzes the role of fiscal incentives in developing countries and provides a theoretical evaluation of benefits and costs of certain taxes. It also reviews the most notable characteristics of tax incentives frequently granted in Latin America are revised. Special attention is paid to their effectiveness, administration costs, and distortions in allocating resources.
UR  - https://doi.org/10.18235/0006626
ER  -