Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience

Investment promotion through tax incentives has been a key component of the growth strategies pursued in Uruguay by the last three administrations. A new regime was established, regulated by Executive Decree 455, which implemented a major overhaul in the main channel for subsidizing investment. This...

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Bibliographische Detailangaben
Veröffentlicht in:Economía. - London School of Economics and Political Science. - 18(2018), 2, Seite 25-58
1. Verfasser: LLAMBÍ, CECILIA (VerfasserIn)
Weitere Verfasser: RIUS, ANDRÉS, CARBAJAL, FEDORA, CARRASCO, PAULA, CAZULO, PAOLA
Format: Online-Aufsatz
Sprache:English
Veröffentlicht: 2018
Zugriff auf das übergeordnete Werk:Economía
Schlagworte:Investment impact evaluation tax incentives Uruguay