How Tax Policy and Incentives Affect Foreign Direct Investment
Title | How Tax Policy and Incentives Affect Foreign Direct Investment PDF eBook |
Author | Jacques Morisset |
Publisher | World Bank Publications |
Total Pages | 34 |
Release | 2000 |
Genre | Fiscal policy |
ISBN |
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.
How Tax Policy and Incentives Affect Foreign Direct Investment
Title | How Tax Policy and Incentives Affect Foreign Direct Investment PDF eBook |
Author | Jacques P. Morisset |
Publisher | |
Total Pages | 30 |
Release | 2016 |
Genre | |
ISBN |
Tax incentives neither ma ...
How Taxation Affects Foreign Direct Investment
Title | How Taxation Affects Foreign Direct Investment PDF eBook |
Author | Joosung Jun |
Publisher | World Bank Publications |
Total Pages | 40 |
Release | 1994 |
Genre | Direkte investeringer |
ISBN |
OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Title | OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 122 |
Release | 2001-08-20 |
Genre | |
ISBN | 9264188401 |
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Tax Policy and Reform for Foreign Direct Investment in Developing Countries
Title | Tax Policy and Reform for Foreign Direct Investment in Developing Countries PDF eBook |
Author | International Monetary Fund |
Publisher | International Monetary Fund |
Total Pages | 66 |
Release | 1990-07-01 |
Genre | Business & Economics |
ISBN | 1451960271 |
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Using Tax Incentives to Compete for Foreign Investment
Title | Using Tax Incentives to Compete for Foreign Investment PDF eBook |
Author | Louis T. Wells |
Publisher | World Bank Publications |
Total Pages | 126 |
Release | 2001-01-01 |
Genre | Business & Economics |
ISBN | 9780821349922 |
Annotation This volume consists of two essays: the first one examines this issue in the context of Indonesia, the second provides a review of earlier literature.
OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Title | OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | OECD |
Total Pages | 136 |
Release | 2001-09-10 |
Genre | Business & Economics |
ISBN |
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.