Corporate Tax Minimization and the Effectiveness of Investment Incentives

Posted: 24 Mar 2008

See all articles by Estelle P. Dauchy

Estelle P. Dauchy

Campaign for Tobacco Free Kids

Claudia Martinez

University of Chile - Department of Economics

Date Written: March, 24 2008

Abstract

The authors point out that tax avoidance can undermine the effectiveness of incentives and try to estimate the amount of tax minimization.

Suggested Citation

Dauchy, Estelle P. and Martinez, Claudia, Corporate Tax Minimization and the Effectiveness of Investment Incentives (March, 24 2008). State Tax Notes, Vol. 47, No. 13, March 31, 2008, Available at SSRN: https://ssrn.com/abstract=1112773

Estelle P. Dauchy (Contact Author)

Campaign for Tobacco Free Kids ( email )

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Claudia Martinez

University of Chile - Department of Economics

Diagonal Paraguay 257
Torre 26, Of. 1801
Santiago
Chile

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