Series: IMF Working Papers
Author(s): Alexander Klemm , and Stefan Parys
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2009
Keywords: fdi, investment allowances, direct investment
This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a n...