Publication:
Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

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dc.contributor.authorMorisset, Jacques
dc.date.accessioned2012-08-13T14:45:48Z
dc.date.available2012-08-13T14:45:48Z
dc.date.issued2003-02
dc.description.abstractThe increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This note reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: can tax incentives attract foreign investment? And what are the costs of using them?en
dc.identifierhttp://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment
dc.identifier.doi10.1596/11325
dc.identifier.urihttps://hdl.handle.net/10986/11325
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesViewpoint: Public Policy for the Private Sector; Note No. 253
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX INCENTIVES
dc.subjectFOREIGN DIRECT INVESTMENTS
dc.subjectTAX LAW
dc.subjectCOST RECOVERY
dc.subjectINCENTIVES
dc.subjectTAX POLICY
dc.subjectTAX COMPETITION
dc.subjectTAX HARMONIZATION
dc.subjectCORPORATE TAXATION
dc.subjectTAX ALLOWANCES
dc.subjectTAX CREDITS
dc.subjectTAX ADMINISTRATION
dc.subjectACCELERATED DEPRECIATION
dc.subjectACCOUNTING
dc.subjectAFFILIATED ORGANIZATIONS
dc.subjectBIDDING
dc.subjectCAPITAL FLOWS
dc.subjectCODE OF CONDUCT
dc.subjectCOMMUNICATIONS DEVELOPMENT
dc.subjectCOMPETITIVE MARKETS
dc.subjectCOMPETITIVE TAX INCENTIVES
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATE
dc.subjectCORPORATE TAX RATES
dc.subjectCORPORATION TAX
dc.subjectDEPRECIABLE CAPITAL
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIRECT INCOME TAXES
dc.subjectDOMESTIC MARKET
dc.subjectEMERGING MARKETS
dc.subjectEMPLOYMENT TAXES
dc.subjectEXPENDITURE
dc.subjectEXPORT
dc.subjectEXPORT PROCESSING ZONES
dc.subjectEXPORTS
dc.subjectFOREIGN COMPANIES
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INVESTMENT
dc.subjectFOREIGN INVESTORS
dc.subjectFREE TRADE
dc.subjectGLOBAL CAPITAL
dc.subjectGLOBAL CAPITAL FLOWS
dc.subjectGLOBALIZATION
dc.subjectGOVERNMENT REVENUES
dc.subjectHOST GOVERNMENT
dc.subjectHOST GOVERNMENTS
dc.subjectILLICIT BEHAVIOR
dc.subjectIMPORT DUTY EXEMPTIONS
dc.subjectINCENTIVE MEASURES
dc.subjectINCENTIVE REGIMES
dc.subjectINCOME TAX
dc.subjectINCOME TAX RATE
dc.subjectINDIRECT CONSUMPTION
dc.subjectINDUSTRIAL COUNTRIES
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTERNATIONAL ECONOMICS
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL FIRMS
dc.subjectINTERNATIONAL INVESTORS
dc.subjectINVESTING
dc.subjectINVESTMENT ALLOWANCES
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT CODE
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT EXPENDITURE ALLOWANCES
dc.subjectINVESTMENT EXPENDITURES
dc.subjectINVESTMENT LOCATION DECISIONS
dc.subjectINVESTMENT PROJECTS
dc.subjectINVESTMENT TAX ALLOWANCES
dc.subjectINVESTMENT TAX CREDITS
dc.subjectJURISDICTION
dc.subjectLOSS OF REVENUE
dc.subjectMACROECONOMIC ENVIRONMENTS
dc.subjectMACROECONOMIC STABILITY
dc.subjectMULTINATIONAL COMPANIES
dc.subjectMULTINATIONAL FIRMS
dc.subjectPOLITICAL STABILITY
dc.subjectPRIVATE INVESTMENT
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC POLICY INNOVATIONS
dc.subjectRENTS
dc.subjectSMALL ECONOMIES
dc.subjectSTATUTORY TAX
dc.subjectSTATUTORY TAX RATE
dc.subjectTARGETED TAX INCENTIVES
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BASE
dc.subjectTAX CHANGES
dc.subjectTAX COMPETITION
dc.subjectTAX HAVENS
dc.subjectTAX INCENTIVE
dc.subjectTAX INCENTIVE PROGRAMS
dc.subjectTAX INCENTIVES
dc.subjectTAX MEASURES
dc.subjectTAX NEEDS
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REBATES
dc.subjectTAX REGIMES
dc.subjectTAX REVENUES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXABLE INCOME
dc.subjectTAXATION
dc.subjectTAXPAYERS
dc.subjectTRANSFER PRICES
dc.subjectTRANSPARENT TAX RULES
dc.subjectTREASURY
dc.subjectUSE TAX TAX INCENTIVES
dc.subjectFOREIGN DIRECT INVESTMENTS
dc.subjectTAX LAW
dc.subjectCOST RECOVERY
dc.subjectINCENTIVES
dc.subjectTAX POLICY
dc.subjectTAX COMPETITION
dc.subjectTAX HARMONIZATION
dc.subjectCORPORATE TAXATION
dc.subjectTAX ALLOWANCES
dc.subjectTAX CREDITS
dc.subjectTAX ADMINISTRATION
dc.titleTax Incentives : Using Tax Incentives to Attract Foreign Direct Investmenten
dspace.entity.typePublication
okr.date.doiregistration2025-04-29T10:36:27.655073Z
okr.doctypePublications & Research::Viewpoint
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid412911468148792444
okr.identifier.externaldocumentum000333037_20100416032411
okr.identifier.internaldocumentum12105893
okr.identifier.report25521
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/04/16/000333037_20100416032411/Rendered/PDF/255210NEWS0REP10Box345634B01PUBLIC1.pdfen
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.topicMacroeconomics and Economic Growth::Investment and Investment Climate
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.unitPSI
okr.volume1 of 1
relation.isSeriesOfPublication1067ecbf-b217-4376-a77e-64594be2b212
relation.isSeriesOfPublication.latestForDiscovery1067ecbf-b217-4376-a77e-64594be2b212
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