01715cas a2200241 a 4500 AALejournalIMF005573 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451871685 1018-5941 BD-DhAAL BD-DhAAL Klemm, Alexander. Causes, Benefits, and Risks of Business Tax Incentives / Alexander Klemm. Washington, D.C. : International Monetary Fund, 2009. 1 online resource (29 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different incentives using effective tax rates. Findings from the empirical literature on tax incentives are also presented. Based on the overview of theoretical and empirical findings, the paper then suggests a matrix of criteria to determine the usefulness of different tax incentives depending on a country's circumstances. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2009/021 Full text available on IMF http://elibrary.imf.org/view/journals/001/2009/021/001.2009.issue-021-en.xml IMF e-Library