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PORTAIL D'INFORMATION GÉOGRAPHIQUE

Tax abatements and rent-seeking

Auteur :
COFFMAN, R. B.

Description :
Recent literature has argued that a policy of invariant tax abatement awards is more costly than necessary, and has suggested several ways of improving tax abatement policy by allowing officials discretion in granting abatements. Analysis suggests tax abatements should be abandoned as a development policy. More generally, rent-seeking should be recognised as an important concept in the analysis and evaluation of development programmes.


Type de document :
Article de périodique

Source :
Urban studies (Harlow), issn : 0042-0980, 1993, vol. 30, n°. 3, p. 593-598, Références bibliographiques : 14 réf.

Date :
1993

Editeur :
Pays édition : Royaume-Uni, Harlow, Longman Group

Langue :
Anglais
Droits :
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