Using Marginal Effective Tax Rates to Assess Tax Incentives in the WAEMU Charles Vellutini Managing Director, Economic Policy Analysis Vienna, 14 May 2012. OSCARO.COM : DATA MINING ET STRATEGIE DE TARIFICATION. The Issue.
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OSCARO.COM : DATA MINING ET STRATEGIE DE TARIFICATION
Too many tax regimes in a given country – of which tax incentives
Too many tax procedures/ steps needed to access an attractive tax regime
Multiple opportunity for non-transparency
METRs as a function of investment tax credit rate (Industry)
Significant impact on all countries