Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries

By H. Zee, J. Stotsky, E. Ley. 2002

293 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/53a82bc8847ab7743c1e94e87151e9cce8ed37e3

Citations in the corpus

• Special Economic Zones (2007, unknown): “In other words, fiscal incentives targeting companies located in the zones 18 draw resources into zone-based companies at the expense of those located outside those zones (Zee and others 2002).”
• Causes, benefits, and risks of business tax incentives (2010, unknown): “4 The main references are Bird (2000), Shah (1995), OECD (2001), and Zee et al. (2002) .”
• Empirical evidence on the effects of tax incentives (2009, unknown): “Examples include Bird (2000), Shah (1995), OECD (2001), Zee, Stotsky and Ley (2002) , and Klemm (2009).”