Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

Morisset, Jacques

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

dc.contributor.author	Morisset, Jacques
dc.date.accessioned	2012-08-13T14:45:48Z
dc.date.available	2012-08-13T14:45:48Z
dc.date.issued	2003-02
dc.description.abstract	The 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.identifier	http://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment
dc.identifier.uri	http://hdl.handle.net/10986/11325
dc.language	English
dc.publisher	World Bank, Washington, DC
dc.relation.ispartofseries	Viewpoint: Public Policy for the Private Sector; Note No. 253
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	TAX INCENTIVES
dc.subject	FOREIGN DIRECT INVESTMENTS
dc.subject	TAX LAW
dc.subject	COST RECOVERY
dc.subject	INCENTIVES
dc.subject	TAX POLICY
dc.subject	TAX COMPETITION
dc.subject	TAX HARMONIZATION
dc.subject	CORPORATE TAXATION
dc.subject	TAX ALLOWANCES
dc.subject	TAX CREDITS
dc.subject	TAX ADMINISTRATION
dc.subject	ACCELERATED DEPRECIATION
dc.subject	ACCOUNTING
dc.subject	AFFILIATED ORGANIZATIONS
dc.subject	BIDDING
dc.subject	CAPITAL FLOWS
dc.subject	CODE OF CONDUCT
dc.subject	COMMUNICATIONS DEVELOPMENT
dc.subject	COMPETITIVE MARKETS
dc.subject	COMPETITIVE TAX INCENTIVES
dc.subject	CORPORATE INCOME TAX
dc.subject	CORPORATE TAX
dc.subject	CORPORATE TAX RATE
dc.subject	CORPORATE TAX RATES
dc.subject	CORPORATION TAX
dc.subject	DEPRECIABLE CAPITAL
dc.subject	DEVELOPING COUNTRIES
dc.subject	DIRECT INCOME TAXES
dc.subject	DOMESTIC MARKET
dc.subject	EMERGING MARKETS
dc.subject	EMPLOYMENT TAXES
dc.subject	EXPENDITURE
dc.subject	EXPORT
dc.subject	EXPORT PROCESSING ZONES
dc.subject	EXPORTS
dc.subject	FOREIGN COMPANIES
dc.subject	FOREIGN DIRECT INVESTMENT
dc.subject	FOREIGN INVESTMENT
dc.subject	FOREIGN INVESTORS
dc.subject	FREE TRADE
dc.subject	GLOBAL CAPITAL
dc.subject	GLOBAL CAPITAL FLOWS
dc.subject	GLOBALIZATION
dc.subject	GOVERNMENT REVENUES
dc.subject	HOST GOVERNMENT
dc.subject	HOST GOVERNMENTS
dc.subject	ILLICIT BEHAVIOR
dc.subject	IMPORT DUTY EXEMPTIONS
dc.subject	INCENTIVE MEASURES
dc.subject	INCENTIVE REGIMES
dc.subject	INCOME TAX
dc.subject	INCOME TAX RATE
dc.subject	INDIRECT CONSUMPTION
dc.subject	INDUSTRIAL COUNTRIES
dc.subject	INSTRUMENT
dc.subject	INSURANCE
dc.subject	INSURANCE COMPANIES
dc.subject	INTERNATIONAL ECONOMICS
dc.subject	INTERNATIONAL FINANCE
dc.subject	INTERNATIONAL FIRMS
dc.subject	INTERNATIONAL INVESTORS
dc.subject	INVESTING
dc.subject	INVESTMENT ALLOWANCES
dc.subject	INVESTMENT CLIMATE
dc.subject	INVESTMENT CODE
dc.subject	INVESTMENT DECISIONS
dc.subject	INVESTMENT EXPENDITURE ALLOWANCES
dc.subject	INVESTMENT EXPENDITURES
dc.subject	INVESTMENT LOCATION DECISIONS
dc.subject	INVESTMENT PROJECTS
dc.subject	INVESTMENT TAX ALLOWANCES
dc.subject	INVESTMENT TAX CREDITS
dc.subject	JURISDICTION
dc.subject	LOSS OF REVENUE
dc.subject	MACROECONOMIC ENVIRONMENTS
dc.subject	MACROECONOMIC STABILITY
dc.subject	MULTINATIONAL COMPANIES
dc.subject	MULTINATIONAL FIRMS
dc.subject	POLITICAL STABILITY
dc.subject	PRIVATE INVESTMENT
dc.subject	PUBLIC POLICY
dc.subject	PUBLIC POLICY INNOVATIONS
dc.subject	RENTS
dc.subject	SMALL ECONOMIES
dc.subject	STATUTORY TAX
dc.subject	STATUTORY TAX RATE
dc.subject	TARGETED TAX INCENTIVES
dc.subject	TAX
dc.subject	TAX ADMINISTRATION
dc.subject	TAX BASE
dc.subject	TAX CHANGES
dc.subject	TAX COMPETITION
dc.subject	TAX HAVENS
dc.subject	TAX INCENTIVE
dc.subject	TAX INCENTIVE PROGRAMS
dc.subject	TAX INCENTIVES
dc.subject	TAX MEASURES
dc.subject	TAX NEEDS
dc.subject	TAX POLICIES
dc.subject	TAX POLICY
dc.subject	TAX RATE
dc.subject	TAX RATES
dc.subject	TAX REBATES
dc.subject	TAX REGIMES
dc.subject	TAX REVENUES
dc.subject	TAX SYSTEM
dc.subject	TAX SYSTEMS
dc.subject	TAXABLE INCOME
dc.subject	TAXATION
dc.subject	TAXPAYERS
dc.subject	TRANSFER PRICES
dc.subject	TRANSPARENT TAX RULES
dc.subject	TREASURY
dc.subject	USE TAX TAX INCENTIVES
dc.subject	FOREIGN DIRECT INVESTMENTS
dc.subject	TAX LAW
dc.subject	COST RECOVERY
dc.subject	INCENTIVES
dc.subject	TAX POLICY
dc.subject	TAX COMPETITION
dc.subject	TAX HARMONIZATION
dc.subject	CORPORATE TAXATION
dc.subject	TAX ALLOWANCES
dc.subject	TAX CREDITS
dc.subject	TAX ADMINISTRATION
dc.title	Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment	en
dspace.entity.type	Publication
okr.doctype	Publications & Research :: Viewpoint
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment
okr.globalpractice	Macroeconomics and Fiscal Management
okr.globalpractice	Finance and Markets
okr.globalpractice	Governance
okr.globalpractice	Trade and Competitiveness
okr.identifier.externaldocumentum	000333037_20100416032411
okr.identifier.internaldocumentum	12105893
okr.identifier.report	25521
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/04/16/000333037_20100416032411/Rendered/PDF/255210NEWS0REP10Box345634B01PUBLIC1.pdf	en
okr.sector	Public Administration, Law, and Justice :: General public administration sector
okr.topic	Macroeconomics and Economic Growth :: Investment and Investment Climate
okr.topic	Law and Development :: Tax Law
okr.topic	Taxation and Subsidies
okr.topic	Finance and Financial Sector Development :: Debt Markets
okr.topic	Private Sector Development :: Emerging Markets
okr.unit	PSI
okr.volume	1 of 1
relation.isSeriesOfPublication	1067ecbf-b217-4376-a77e-64594be2b212