Tax Expenditures for Promoting Investment Applied to Corporate Income Tax
AbstractThis 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.
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Bibliographic InfoPaper provided by Inter-American Development Bank in its series IDB Publications with number 12198.
Date of creation: Oct 2010
Date of revision:
Fiscal Policy; Business Development; Tax Expenditures; Tax; Expenditures; Investment; Corporate Income Tax;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-10-22 (Accounting & Auditing)
- NEP-ALL-2011-10-22 (All new papers)
- NEP-CIS-2011-10-22 (Confederation of Independent States)
- NEP-PUB-2011-10-22 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Rosanne Altshuler & Robert D. Dietz, 2008. "Tax Expenditure Estimation and Reporting: A Critical Review," NBER Working Papers 14263, National Bureau of Economic Research, Inc.
- Sandmo, Agnar, 1974. "Investment Incentives and the Corporate Income Tax," Journal of Political Economy, University of Chicago Press, vol. 82(2), pages 287-302, Part I, M.
- Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
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