Evaluation of the Effectiveness and Efficiency of Tax Benefits
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.
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Bibliographic InfoPaper provided by Inter-American Development Bank in its series IDB Publications with number 12358.
Date of creation: Jun 2010
Date of revision:
Fiscal Policy; Effectiveness; Efficiency; Tax Benefits;
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-PBE-2011-10-22 (Public Economics)
- NEP-PUB-2011-10-22 (Public Finance)
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