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The Political Economy of Tax Incentives for Investment in the Dominican Republic: “Doctoring the Ball”

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-political-economy-of-tax-incentives-for-investment-in-the-dominican-republic_5jz3wkh45kmw-en.html
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Tax incentives can be a useful tool to stimulate investment in developing countries. However, in these countries interest groups often are able to exert considerable influence in its management, if not its design. From a power-based approach to the political economy of tax reform we find how interest groups work within the institutional framework...
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