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Tax Incentives for FDI in Seven Latin American Countries

By  and Peter D. Byrne and Peter D. Byrne and Peter D. Byrne and Peter D. Byrne

Abstract

This paper compares the history of tax incentives in seven Latin American countries. It is an attempt to understand why countries enact tax incentive legislation; how countries measure the costs and benefits of such legislation; how such costs and benefits are viewed by the public; and what considerations have led to the repeal of such incentives. The information set forth below is the result of extensive interviews and correspondence with noted private and public sector tax experts in the countries reviewed. The information was collected over a two and one-half year period ending in September 2001

Topics: Fiscal management, Gestión fiscal, Taxation, Impuestos, Tributação, Argentina, Brazil, Colombia, Costa Rica, Ecuador, Mexico, Peru, Tax Incentives, FDI, Foreign Direct Investments, Latin American Countries
Year: 2016
OAI identifier: oai:brik.iadb.org:iadb/4659
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