The analysis of the cost and benefits of tax incentives introduced by the Investment Code is indeed complex and data-intensive. The natural dynamics of the economy and business sector make identifying the effect of these incentives very challenging. Additionally, the nature and design of the incentives pose several issues, making the analysis more complex than other types of cost-benefit analyses. The firm-level data received by the World Bank have...
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2024/11/08
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Informativo
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194621
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1
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2024/11/08
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Disclosed
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Cost-benefit Analysis of Tax Expenditure : Data Issues and Potential Next Steps
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