Santiago Díaz De Sarralde

Universidad Rey Juan Carlos

Calle Tulipán, s/n

Madrid, Móstoles 28230

Spain

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Tax Expenditure and the Treatment of Tax Incentives for Investment

Economics Discussion Papers, No 2018-57, Kiel Institute for the World Economy
Number of pages: 12 Posted: 29 Aug 2021
Council on Economic Policies (CEP), Universidad Rey Juan Carlos, Hertie School of Governance, Columbia University - Columbia Center on Sustainable Investment, Asociación Argentina de Presupuesto y Administración Financiera Pública, iDeAS, Centro de Investigación sobre Desarrollo Económico de América del Sur, Goethe University Frankfurt - Graduate School of Economics, Finance and Management (GSEFM) and Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE)
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Abstract:

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Tax expenditure, tax competition, investment, fossil fuel subsidies