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Taxation & Estate Planning

: TaxProf Blog

Brooks: Tax Sparing

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Kim Brooks (McGill) has posted Tax Sparing: A Needed Incentive for Foreign Investment in Low Income Countries or an Unnecessary Revenue Sacrifice, 34 Queen's L.J. ___ (2009), on SSRN. Here is the abtstract: Low income countries often offer tax incentives to induce foreign investment, but the effectiveness of these measures...

Full post as published by TaxProf Blog on July 21, 2009 (boomark / email).

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