Taxation in developing countries: some recent support
and challenges to the conventional view.
by Avi-Yonah, Reuven^Margalioth, Yoram
(120) Id. at 190. "Of course, extending benefits to domestic
corporate taxpayers may be desirable so that they are not at a
competitive disadvantage relative to the FDI in local markets. Tax
incentives also help place domestic corporations in a position to absorb
spillovers with respect to export activity." Id.
(121) Id.
(122) Id. at 191.
(123) Id.
(124) Id. (citing Anwar Shah & John Whalley, The Redistributive
Impact of Taxation in Developing Countries, in TAX POLICY IN DEVELOPING
COUNTRIES 166, 172 (Javad Khalilzadeh-Shirazi & Anwar Shah eds.,
1991)).
(125) Id.
(126) Id. at 201.
(127) Id.
(128) Id. at 201-02.
(129) Id. at 202.
(130) Id.
(131) Id.
(132) Id.
(133) Id.
(134) Id.
(135) See, e.g., Dani Rodrik, Goodbye Washington Consensus, Hello
Washington Confusion?: A Review of the World Bank's Economic Growth
in the 1990's: Learning from a Decade of Reform, 44 J. ECON. LIT.
973 (2006).
(136) Emran & Stiglitz, supra note 9.
(137) Gordon & Li, supra note 11.
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