The Effects of Tax Holiday on Investment Decisions. An Empirical Analysis
B.a Azhar and
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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
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
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