Volume : I, Issue : III, December - 2011

A Study on Tax Incentives and Investment Behavior Of Individuals

Dr. G. Sakthivel, P. Arumugasamy

Abstract :

This paper analyzes the role of Tax Incentives in promoting investment Behaviour of Individual, their effectiveness and their revenue and other costs and political economy. This is striking because it oadly supports country experience with incentives having been used successfully to encourage investment in some countries while failing in others. Very recent evidence suggests that governance has a similar effect with low tax rates being more effective in attracting foreign investments in better governed countries. These point to the importance a strong Investment Climate as well as strong institutions as a pre–requisite for the effectiveness of any investment promotion scheme using Incentives. The policy implications for a sound Incentive policy as well as the management and administration of Incentives are discussed.  

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. G. Sakthivel, P. Arumugasamy A Study on Tax Incentives and Investment Behavior Of Individuals Indian Journal of Applied Research, Vol.I, Issue.III December 2011

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