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Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment: Tools for the Assessment of Tax Incentives

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dc.contributor.authorInternational Monetary Fund
dc.contributor.authorOECD
dc.contributor.authorUnited Nations
dc.contributor.authorWorld Bank
dc.date.accessioned2015-11-09T23:17:30Z
dc.date.available2015-11-09T23:17:30Z
dc.date.issued2015-10-15
dc.description.abstractThis background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries’ (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making, but are rarely undertaken, partly because it can be a difficult exercise that is demanding in terms of data needs. The next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used as part of a comprehensive cost-benefit analysis, to shed light on particular aspects. Effective tax rate models shed light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand the implications of reform for expected investment outcomes. The document presents two tools for assessing the transparency and governance of tax incentives in LICs. These discuss principles in transparency and governance of tax incentives, and allow for benchmarking existing LIC practices against better alternatives.en
dc.identifierhttp://documents.worldbank.org/curated/en/2015/11/25251583/options-low-income-countries’-effective-efficient-use-tax-incentives-investment-tools-assessment-tax-incentives
dc.identifier.doi10.1596/22924
dc.identifier.urihttps://hdl.handle.net/10986/22924
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderIMF, OECD, UN, and World Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX INCENTIVES
dc.subjectINTERNATIONAL INVESTMENTS
dc.subjectHOLDING
dc.subjectLIABILITY
dc.subjectMARKET STRUCTURE
dc.subjectEQUIPMENT
dc.subjectACCOUNTING
dc.subjectINTANGIBLE ASSETS
dc.subjectTAX DEDUCTIBLE
dc.subjectSTOCK
dc.subjectVALUATION
dc.subjectCORPORATE TAX RATE
dc.subjectWITHHOLDING TAX
dc.subjectTAX BURDENS
dc.subjectINTEREST
dc.subjectCOMPLIANCE GAP
dc.subjectLIFE INSURANCE
dc.subjectRATE OF RETURN
dc.subjectGUARANTEES
dc.subjectINTEREST RATE
dc.subjectEXCHANGE
dc.subjectGOVERNMENT REVENUES
dc.subjectDISCOUNT RATE
dc.subjectDEVELOPING COUNTRIES
dc.subjectTAX BASES
dc.subjectREAL INTEREST
dc.subjectREVENUES
dc.subjectTAX COMPLIANCE
dc.subjectBONDS
dc.subjectLOAN
dc.subjectTAX PROVISIONS
dc.subjectDISCOUNT
dc.subjectTAX SYSTEMS
dc.subjectTAX RULES
dc.subjectCAPITAL STOCK
dc.subjectTAX
dc.subjectINCOME TAX
dc.subjectTAXABLE INCOME
dc.subjectBUDGETING
dc.subjectBENEFICIARIES
dc.subjectCORPORATE INCOME TAX
dc.subjectINFLATION
dc.subjectMICRO-DATA
dc.subjectDEVELOPING COUNTRY
dc.subjectINSTRUMENTS
dc.subjectBUDGET
dc.subjectINVESTMENT BEHAVIOR
dc.subjectGLOBAL ECONOMY
dc.subjectBENEFICIARY
dc.subjectCURRENCY
dc.subjectINTEREST EXPENSE
dc.subjectTAX WEDGE
dc.subjectTELECOMMUNICATIONS
dc.subjectPARTIAL CREDIT
dc.subjectTAX PLANNING
dc.subjectCORPORATE INCOME TAXES
dc.subjectPUBLIC FUNDS
dc.subjectCORPORATE TAX RATES
dc.subjectDOMESTIC CAPITAL
dc.subjectPERSONAL INCOME
dc.subjectTAX REGIME
dc.subjectTAX REGULATIONS
dc.subjectTAX LIABILITIES
dc.subjectTAX EXEMPTIONS
dc.subjectINVESTMENT TAX CREDIT
dc.subjectOPTIONS
dc.subjectGLOBALIZATION
dc.subjectMONETARY FUND
dc.subjectDEBT
dc.subjectMARKETS
dc.subjectRETURN
dc.subjectINFLATION RATE
dc.subjectTAX BASE
dc.subjectPUBLIC FINANCE
dc.subjectDIRECT INVESTMENT
dc.subjectTAX REVENUES
dc.subjectREAL INTEREST RATE
dc.subjectINVENTORIES
dc.subjectASSET CLASSES
dc.subjectINVENTORY
dc.subjectRULE OF LAW
dc.subjectSUBSIDIES
dc.subjectLEGAL FRAMEWORK
dc.subjectFINANCE
dc.subjectCORPORATE TAX
dc.subjectTAX POLICIES
dc.subjectTAXES
dc.subjectTAX REFORMS
dc.subjectINVESTMENT DECISIONS
dc.subjectEXPENDITURE
dc.subjectEQUITY
dc.subjectALTERNATIVE INVESTMENTS
dc.subjectINCOME TAXES
dc.subjectINVESTORS
dc.subjectMACROECONOMIC DATA
dc.subjectTAX CREDIT
dc.subjectOPPORTUNITY COST
dc.subjectGOOD
dc.subjectTAX INCENTIVE
dc.subjectTAX RATE
dc.subjectTRANSPARENCY
dc.subjectTURNOVER
dc.subjectFUTURE
dc.subjectTAX LAWS
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectRETURNS
dc.subjectCAPACITY CONSTRAINTS
dc.subjectLEGAL INSTRUMENTS
dc.subjectBUDGETS
dc.subjectFOREIGN INVESTMENT
dc.subjectTAX REGIMES
dc.subjectINVESTMENT PROJECTS
dc.subjectLOAN GUARANTEES
dc.subjectTAX CONCESSIONS
dc.subjectGOVERNMENT REVENUE
dc.subjectEXPENDITURES
dc.subjectTAX COMPETITION
dc.subjectPROPERTY
dc.subjectINVESTMENT TAX CREDITS
dc.subjectPROPERTIES
dc.subjectTAX EXPENDITURE
dc.subjectTAX RATES
dc.subjectTAX EXPENDITURES
dc.subjectBALANCE SHEET
dc.subjectTAX LIABILITY
dc.subjectMARKET
dc.subjectINVESTMENT CHOICES
dc.subjectTAX REVENUE
dc.subjectTAX SAVINGS
dc.subjectTAX DEDUCTION
dc.subjectSHAREHOLDERS
dc.subjectINSURANCE
dc.subjectTAXATION
dc.subjectPERSONAL INCOME TAX
dc.subjectTAX LAW
dc.subjectGOVERNMENT BONDS
dc.subjectTAX CODE
dc.subjectTAX CREDITS
dc.subjectGOODS
dc.subjectINVESTOR
dc.subjectEFFECTIVE TAX RATES
dc.subjectINTANGIBLE
dc.subjectSTOCKS
dc.subjectINVESTMENT
dc.subjectFEDERAL TAX
dc.subjectHOST COUNTRY
dc.subjectINCOME TAX REFORMS
dc.subjectSHARE
dc.subjectTAX SYSTEM
dc.subjectTAXPAYERS
dc.subjectBUSINESS TAX
dc.subjectTAX ADMINISTRATION
dc.subjectREVENUE
dc.subjectTAX POLICY
dc.subjectPROFIT
dc.subjectINVESTMENTS
dc.subjectPERSONAL INCOME TAXES
dc.subjectDEDUCTIONS
dc.subjectCHECK
dc.subjectTAX REFORM
dc.subjectTAX ALLOWANCES
dc.subjectTAX RETURN
dc.subjectINSTRUMENT
dc.subjectPROFITS
dc.subjectCAPITAL INVESTMENT
dc.subjectCASH SUBSIDIES
dc.subjectLIABILITIES
dc.subjectGOVERNMENT ACCOUNTS
dc.subjectTAX RETURNS
dc.subjectTAX PROVISION
dc.subjectCASH FLOW
dc.subjectWITHHOLDING TAXES
dc.titleOptions for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investmenten
dc.title.subtitleTools for the Assessment of Tax Incentivesen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleOptions for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment
okr.date.disclosure2015-11-05
okr.date.doiregistration2025-05-05T11:42:45.682244Z
okr.doctypePublications & Research::Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2015/11/25251583/options-low-income-countries’-effective-efficient-use-tax-incentives-investment-tools-assessment-tax-incentives
okr.guid983001468000901391
okr.guid538921491459465215
okr.guid995991491895641340
okr.identifier.externaldocumentum090224b08319820d_1_0
okr.identifier.internaldocumentum25251583
okr.identifier.report100757
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2015/11/05/090224b08319820d/1_0/Rendered/PDF/Options0for0lo0nt0of0tax0incentives.pdfen
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.topicMacroeconomics and Economic Growth::Investment and Investment Climate
okr.unitGovernance - GP (GGODR)
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