Publication:
World Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manual: A guide to understanding, using, and interacting with the World Bank CIT Incentives Database

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dc.contributor.authorWorld Bank
dc.date.accessioned2025-01-03T21:46:00Z
dc.date.available2025-01-03T21:46:00Z
dc.date.issued2025-01-03
dc.description.abstractThe World Bank Investment Climate Unit, in collaboration with the Global Fiscal Policy and Sustainable Growth Unit, developed a Corporate Income Tax (CIT) Incentives Database to address data gaps and meet emerging needs for more information on the prevalence and role of incentives. The Database systematically reports the tax parameters (the "benchmark tax system" or the general rules and conditions that apply to most firms), the number of corporate tax incentives, the targeting and objectives of incentives and their generosity. The Database covers 47 economies over time (2009-2020/2022). It draws on a range of sources, primarily including data from major accounting firms, investment laws/regulations, and World Bank incentive inventories collected through operational engagements. The data’s cross-cutting nature provides insights for analysis and operational uses for policymakers, practitioners, and academics. The Database provides economy-level, time series data that can inform a range of analytics, for example, on topics related to global taxation and domestic revenue mobilization, Foreign direct investment (FDI) attraction, and use of incentives to promote sustainable climate outcomes. This document aims to provide detailed information on the World Bank CIT Incentives Database, covering the full version of the Database and the streamlined version that is publicly available.en
dc.identifierhttp://documents.worldbank.org/curated/en/099121724145534189/P17554617ac97e0f81827613c9ea8b87a37
dc.identifier.doi10.1596/42607
dc.identifier.doihttps://doi.org/10.1596/42607
dc.identifier.urihttps://hdl.handle.net/10986/42607
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.subjectECONOMIC GROWTH
dc.subjectINDUSTRY, INNOVATION AND INFRASTRUCTURE
dc.subjectCORPORATE INCOME TAX (CIT) INCENTIVES DATABASE
dc.subjectDECENT WORK
dc.titleWorld Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manualen
dc.title.subtitleA guide to understanding, using, and interacting with the World Bank CIT Incentives Databaseen
dc.typeWorking Paper
dspace.entity.typePublication
okr.date.disclosure2025-01-03
okr.date.doiregistration2025-04-14T11:52:55.537964Z
okr.date.lastmodified2024-12-18T00:00:00Zen
okr.doctypePublications & Research::Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099121724145534189/P17554617ac97e0f81827613c9ea8b87a37
okr.guid099121724145534189
okr.identifier.docmidP175546-7ac97eba-2bbd-46f8-8276-3c9ea8b87a37
okr.identifier.externaldocumentum34437452
okr.identifier.internaldocumentum34437452
okr.identifier.report195693
okr.import.id6191
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099121724145534189/pdf/P17554617ac97e0f81827613c9ea8b87a37.pdfen
okr.region.geographicalWorld
okr.sectorCapital Markets,Central Government (Central Agencies)
okr.themePublic Expenditure Policy,Mitigation,Infrastructure Finance,Investment and Business Climate,Human Development and Gender,Data Development and Capacity Building,Economic Policy,Public Finance Management,Fiscal Policy,Environment and Natural Resource Management,Disease Control,Finance for Development,Finance,Private Sector Development,Pandemic Response,Domestic Revenue Administration,Public Sector Management,Climate change,Business Enabling Environment,Data production, accessibility and use,Tax policy
okr.topicMacroeconomics and Economic Growth::Investment and Investment Climate
okr.topicInformation and Communication Technologies
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.topicInformation and Communication Technologies::Telecommunications Infrastructure
okr.topicSocial Protections and Labor::Employment and Unemployment
okr.unitProsperity-FCI-TIC-Inv Climate (ETIIC)
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