Economics at your fingertips  

The Effects of Tax Holiday on Investment Decisions. An Empirical Analysis

B.a Azhar and Sharouh Sharif
Additional contact information
B.a Azhar: Ministry of Finance, Government of Pakistan
Sharouh Sharif: Pakistan Institute of Development Economics (PIDE).

The Pakistan Development Review, 1974, vol. 13, issue 4, 409-432

Abstract: To promote rapid industrialization, developing countries have employed a variety of fiscal incentives to attract resources into the manufacturing sector. Perhaps the one incentive most frequently used has been that of protective tariffs. However, many developing countries, including Pakistan, have encouraged the creation of new manufacturing units through tax exemption, often referred to as tax holiday. Although the basic idea is the same in each country, all or part of a firm's corporate income is exempted from taxes for a specified period of time~ach tax exemption scheme is tailored to meet a particular country's resources and development objective

Date: 1974
References: Add references at CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in The Pakistan Development Review from Pakistan Institute of Development Economics Contact information at EDIRC.
Series data maintained by Khurram Iqbal ().

Page updated 2017-09-29
Handle: RePEc:pid:journl:v:13:y:1974:i:4:p:409-432