World Bank2025-01-032025-01-032025-01-03https://hdl.handle.net/10986/42607The 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-USCC BY-NC 3.0 IGOECONOMIC GROWTHINDUSTRY, INNOVATION AND INFRASTRUCTURECORPORATE INCOME TAX (CIT) INCENTIVES DATABASEDECENT WORKWorking PaperWorld Bank10.1596/42607https://doi.org/10.1596/42607