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

Author

Listed:
  • B.A. AZHAR

    (Ministry of Finance, Government of Pakistan)

  • SHAROUH M. SHARIF

    (Pakistan Institute of Development Economics (PIDE).)

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

Suggested Citation

  • B.A. Azhar & Sharouh M. Sharif, 1974. "The Effects of Tax Holiday on Investment Decisions. An Empirical Analysis," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 13(4), pages 409-432.
    • Handle: RePEc:pid:journl:v:13:y:1974:i:4:p:409-432
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    File URL: http://www.pide.org.pk/pdf/PDR/1974/Volume4/409-432.pdf
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    Cited by:

    1. A.R. Kemal, 1997. "Pakistan’s Industrial Experience and Future Directions," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 36(4), pages 929-944.

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