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| dc.title | Tax Expenditures for Promoting Investment Applied to Corporate Income Tax |
| dc.contributor.author | Gómez Sabaini, Juan C. |
| dc.contributor.author | Velasco, Pedro |
| dc.contributor.orgunit | Institutional Capacity and Finance Sector |
| dc.coverage | The Caribbean |
| dc.coverage | Central America |
| dc.coverage | South America |
| dc.date.available | 2011-05-20T00:00:00 |
| dc.date.issue | 2010-10-27T00:00:00 |
| dc.description.abstract | This report was commissioned by the Inter-American Development Bank's Fiscal and Municipal Management Division of the Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax expenditures in the field of corporate income tax aimed at encouraging investment. It is intended to provide the basis for a dialogue, which could be further developed, leading to the future establishment of tax expenditure estimation directives for Latin American and Caribbean countries, and thereby contributing to the comparison of tax expenditure measurement processes. |
| dc.format.extent | 59 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0008558 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Tax-Expenditures-for-Promoting-Investment-Applied-to-Corporate-Income-Tax.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Fiscal Policy |
| dc.subject | Business Development |
| dc.subject.jelcode | H50 - National Government Expenditures and Related Policies: General |
| dc.subject.keywords | Tax Expenditures; Tax; Expenditures; Investment; Corporate Income Tax; |
| dc.type | Technical Notes |
| idb.identifier.pubnumber | Technical Notes |
| idb.operation | RG-K1149 |