search query: @indexterm INVESTMENT INCENTIVES / total: 88
reference: 30 / 88
| Author: | Stewart, J. |
| Title: | The business expansion scheme in Ireland. |
| Journal: | IBAR: Journal of Irish Business and Administrative Research
1992 : VOL. 13, p. 129-149 |
| Index terms: | IRISH REPUBLIC SMALL BUSINESS BUSINESS-GOVERNMENT RELATIONS FUND-RAISING INVESTMENT INCENTIVES |
| Language: | eng |
| Abstract: | The study examines the operation of business expansion scheme (BES) in Ireland. It is shown that BES spawned several major tax avoidance schemes. It is stressed that there is no economical justification for providing BES relief to what are essentially property companies, and to other asset backed investments. It is pointed that the cost of the total package of tax relief on BES funds, grants paid, and other tax reliefs should be assessed and compared with State aid to non BES investment. |
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