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- W117486149 abstract "This paper examines whether, and under what circumstances, tax incentives are the right policy tool to attract economic activity. It describes various types of tax incentives and factors that should be considered before their implementation. The paper also looks at certain elements of the legislative framework for tax incentives in the European Union, as competition to attract investment and concerns about its negative outcomes are particularly strong among countries whose economies are integrated. The paper concludes that it would be far more efficient to improve the investment climate and to remove non-tax impediments to investment before even considering the need for tax incentives." @default.
- W117486149 created "2016-06-24" @default.
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- W117486149 date "2014-03-01" @default.
- W117486149 modified "2023-09-26" @default.
- W117486149 title "Tax Incentives: Ill-Advised Tax Policy or Growth Catalysts?" @default.
- W117486149 hasPublicationYear "2014" @default.
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