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A Practical Guide to Investment Tax Incentives

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Organisation for Economic Co-operation and Development2026-04-25 收录
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https://www.oecd.org/en/publications/a-practical-guide-to-investment-tax-incentives_427c66a9-en.html
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Tax incentives are used widely by governments to attract investment and promote certain behaviour and activities, but they are not always effective at achieving policy goals, and can come with high costs and distortions. These challenges may be more pronounced in developing and emerging economies with resource and administrative constraints. This...
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