Business, Management and Accounting
4 years ago

Tax incentives for business investment: driving global tax reforms and competition.

SSRN Electronic Journal
Causes, Benefits, and Risks of Business Tax Incentives
Alexander Klemm

Paper Summary

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The article discusses tax incentives for businesses, which are used to attract investments. It explains that countries use tax incentives to compete with each other. The article also looks at the pros and cons of these incentives and analyzes different types of incentives. The researchers found that the effectiveness of tax incentives depends on a country's specific situation.