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dc.titleEvaluation of the Effectiveness and Efficiency of Tax Benefits
dc.contributor.authorRoca, Jerónimo
dc.contributor.orgunitInstitutional Capacity and Finance Sector
dc.coverageThe Caribbean
dc.coverageCentral America
dc.coverageSouth America
dc.date.available2011-05-20T00:00:00
dc.date.issue2010-06-01T00:00:00
dc.description.abstractThis 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.
dc.format.extent33
dc.identifier.doihttp://dx.doi.org/10.18235/0006626
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Evaluation-of-the-Effectiveness-and-Efficiency-of-Tax-Benefits.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectFiscal Policy
dc.subject.keywordsEffectiveness; Efficiency; Tax Benefits
dc.typeDiscussion Papers
idb.identifier.pubnumberDiscussion Papers
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