Series: IMF Working Papers
Author(s): Jingqing Chai , and Rishi Goyal
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 November 2008
Keywords: Corporate taxes, Developing countries, Eastern Caribbean Currency Union, Investment incentives, Foreign direct investment, Import tariffs, Tax policy, Tax competition, Concessions, Incentives
Tax concessions have been employed as a central component of the development strategy in the small island states comprising the Eastern Caribbean Currency Union. This paper compares the costs of concessions in term...