The Effectiveness of Tax Incentives in Attracting Investment : Panel Data Evidence from the CFA Franc Zone

The Effectiveness of Tax Incentives in Attracting Investment : Panel Data Evidence from the CFA Franc Zone

In this paper, we investigate to what extent tax incentives are effective in attracting investment in Sub-Saharan Africa. We test the neo-classical investment theory prediction that tax incentives, by lowering the user cost of capital, raise investment. Next to tax incentives, we also estimate the i...

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Bibliographic Details
Main Authors: Van Parys, Stefan, James, Sebastian
Format: Journal Article
Language:EN
Published: 2012
Subjects:
Capital
Investment
Capacity E220
Fiscal Policy E620
International Investment
Long-term Capital Movements F210
Multinational Firms
International Business F230
Taxation, Subsidies, and Revenue: General H200
Economic Development: Financial Markets
Saving and Capital Investment
Corporate Finance and Governance O160
Fiscal and Monetary Policy in Development O230
Online Access:http://hdl.handle.net/10986/4993

Internet

http://hdl.handle.net/10986/4993

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