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Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries
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“In addition to undermining the tax revenue base, a high occurrence of tax exemptions creates room for bribery and corruption, and increases the appearance of loopholes for tax evasion (Zee et al. 2002).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Zee et al. 2002
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Research works printed but not linked: 45
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Cited by
Sorted by citations
Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
Metadata
- Authors
- Zee, H. H., Stotsky, J. G., & Ley, E.
- Affiliations
- International Monetary Fund (US)
- Venue
- World Development
- Publisher
- Elsevier BV
- Published
- 2002-09
- Volume
- 30
- Issue
- 9
- Pages
- 1497-1516
- ISSN
- 0305-750X (ISSN-L)
- OpenAlex
- W2081801041
- Cited by
- 318
- References
- 0
- Citations by year
- 2026: 7 · 2025: 12 · 2024: 12 · 2023: 21 · 2022: 21 · 2021: 19 · 2020: 27 · 2019: 17 · 2018: 10 · 2017: 16 · 2016: 15 · 2015: 27 · 2014: 11 · 2013: 20 · 2012: 13
- FWCI
- 10.56
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- World Development (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Fiscal Policy and Economic Growth
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- tax incentives, corporate investment, developing countries, cost-effectiveness, market failure, investment recovery, tax policy
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