TAX RELIEF FOR NEW INDUSTRIES IN GHANA

THE practice of giving subsidies to new industries by relieving them wholly or partly from income tax in their early years is fast becoming a popular expedient in underdeveloped countries. After its introduction in Puerto Rico it was quickly adopted, with some modifications, in several of the Britis...

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Bibliographic Details
Published in:National tax journal 1958-12, Vol.11 (4), p.362-370
Main Author: SMITH, ALAN H.
Format: Article
Language:English
Subjects:
Business structures
Economic development
Growth industries
Income taxes
Industrial products
Industrialization
Industry
Profits
Relief provisions
Revenue
Taxation
Waste byproducts
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Description
Summary:THE practice of giving subsidies to new industries by relieving them wholly or partly from income tax in their early years is fast becoming a popular expedient in underdeveloped countries. After its introduction in Puerto Rico it was quickly adopted, with some modifications, in several of the British...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41790744