Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

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 d...

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Bibliographic Details
Main Author:	Morisset, Jacques
Format:	Viewpoint
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION ACCELERATED DEPRECIATION ACCOUNTING AFFILIATED ORGANIZATIONS BIDDING CAPITAL FLOWS CODE OF CONDUCT COMMUNICATIONS DEVELOPMENT COMPETITIVE MARKETS COMPETITIVE TAX INCENTIVES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATE CORPORATE TAX RATES CORPORATION TAX DEPRECIABLE CAPITAL DEVELOPING COUNTRIES DIRECT INCOME TAXES DOMESTIC MARKET EMERGING MARKETS EMPLOYMENT TAXES EXPENDITURE EXPORT EXPORT PROCESSING ZONES EXPORTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENT FOREIGN INVESTORS FREE TRADE GLOBAL CAPITAL GLOBAL CAPITAL FLOWS GLOBALIZATION GOVERNMENT REVENUES HOST GOVERNMENT HOST GOVERNMENTS ILLICIT BEHAVIOR IMPORT DUTY EXEMPTIONS INCENTIVE MEASURES INCENTIVE REGIMES INCOME TAX INCOME TAX RATE INDIRECT CONSUMPTION INDUSTRIAL COUNTRIES INSTRUMENT INSURANCE INSURANCE COMPANIES INTERNATIONAL ECONOMICS INTERNATIONAL FINANCE INTERNATIONAL FIRMS INTERNATIONAL INVESTORS INVESTING INVESTMENT ALLOWANCES INVESTMENT CLIMATE INVESTMENT CODE INVESTMENT DECISIONS INVESTMENT EXPENDITURE ALLOWANCES INVESTMENT EXPENDITURES INVESTMENT LOCATION DECISIONS INVESTMENT PROJECTS INVESTMENT TAX ALLOWANCES INVESTMENT TAX CREDITS JURISDICTION LOSS OF REVENUE MACROECONOMIC ENVIRONMENTS MACROECONOMIC STABILITY MULTINATIONAL COMPANIES MULTINATIONAL FIRMS POLITICAL STABILITY PRIVATE INVESTMENT PUBLIC POLICY PUBLIC POLICY INNOVATIONS RENTS SMALL ECONOMIES STATUTORY TAX STATUTORY TAX RATE TARGETED TAX INCENTIVES TAX TAX BASE TAX CHANGES TAX HAVENS TAX INCENTIVE TAX INCENTIVE PROGRAMS TAX MEASURES TAX NEEDS TAX POLICIES TAX RATE TAX RATES TAX REBATES TAX REGIMES TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXPAYERS TRANSFER PRICES TRANSPARENT TAX RULES TREASURY USE TAX TAX INCENTIVES
Online Access:	http://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment http://hdl.handle.net/10986/11325

id	okr-10986-11325
recordtype	oai_dc
spelling	okr-10986-113252021-04-23T14:02:55Z Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment Morisset, Jacques TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION ACCELERATED DEPRECIATION ACCOUNTING AFFILIATED ORGANIZATIONS BIDDING CAPITAL FLOWS CODE OF CONDUCT COMMUNICATIONS DEVELOPMENT COMPETITIVE MARKETS COMPETITIVE TAX INCENTIVES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATE CORPORATE TAX RATES CORPORATION TAX DEPRECIABLE CAPITAL DEVELOPING COUNTRIES DIRECT INCOME TAXES DOMESTIC MARKET EMERGING MARKETS EMPLOYMENT TAXES EXPENDITURE EXPORT EXPORT PROCESSING ZONES EXPORTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENT FOREIGN INVESTORS FREE TRADE GLOBAL CAPITAL GLOBAL CAPITAL FLOWS GLOBALIZATION GOVERNMENT REVENUES HOST GOVERNMENT HOST GOVERNMENTS ILLICIT BEHAVIOR IMPORT DUTY EXEMPTIONS INCENTIVE MEASURES INCENTIVE REGIMES INCOME TAX INCOME TAX RATE INDIRECT CONSUMPTION INDUSTRIAL COUNTRIES INSTRUMENT INSURANCE INSURANCE COMPANIES INTERNATIONAL ECONOMICS INTERNATIONAL FINANCE INTERNATIONAL FIRMS INTERNATIONAL INVESTORS INVESTING INVESTMENT ALLOWANCES INVESTMENT CLIMATE INVESTMENT CODE INVESTMENT DECISIONS INVESTMENT EXPENDITURE ALLOWANCES INVESTMENT EXPENDITURES INVESTMENT LOCATION DECISIONS INVESTMENT PROJECTS INVESTMENT TAX ALLOWANCES INVESTMENT TAX CREDITS JURISDICTION LOSS OF REVENUE MACROECONOMIC ENVIRONMENTS MACROECONOMIC STABILITY MULTINATIONAL COMPANIES MULTINATIONAL FIRMS POLITICAL STABILITY PRIVATE INVESTMENT PUBLIC POLICY PUBLIC POLICY INNOVATIONS RENTS SMALL ECONOMIES STATUTORY TAX STATUTORY TAX RATE TARGETED TAX INCENTIVES TAX TAX ADMINISTRATION TAX BASE TAX CHANGES TAX COMPETITION TAX HAVENS TAX INCENTIVE TAX INCENTIVE PROGRAMS TAX INCENTIVES TAX MEASURES TAX NEEDS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REBATES TAX REGIMES TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXPAYERS TRANSFER PRICES TRANSPARENT TAX RULES TREASURY USE TAX TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION 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? 2012-08-13T14:45:48Z 2012-08-13T14:45:48Z 2003-02 http://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment http://hdl.handle.net/10986/11325 English Viewpoint: Public Policy for the Private Sector; Note No. 253 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Viewpoint Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION ACCELERATED DEPRECIATION ACCOUNTING AFFILIATED ORGANIZATIONS BIDDING CAPITAL FLOWS CODE OF CONDUCT COMMUNICATIONS DEVELOPMENT COMPETITIVE MARKETS COMPETITIVE TAX INCENTIVES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATE CORPORATE TAX RATES CORPORATION TAX DEPRECIABLE CAPITAL DEVELOPING COUNTRIES DIRECT INCOME TAXES DOMESTIC MARKET EMERGING MARKETS EMPLOYMENT TAXES EXPENDITURE EXPORT EXPORT PROCESSING ZONES EXPORTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENT FOREIGN INVESTORS FREE TRADE GLOBAL CAPITAL GLOBAL CAPITAL FLOWS GLOBALIZATION GOVERNMENT REVENUES HOST GOVERNMENT HOST GOVERNMENTS ILLICIT BEHAVIOR IMPORT DUTY EXEMPTIONS INCENTIVE MEASURES INCENTIVE REGIMES INCOME TAX INCOME TAX RATE INDIRECT CONSUMPTION INDUSTRIAL COUNTRIES INSTRUMENT INSURANCE INSURANCE COMPANIES INTERNATIONAL ECONOMICS INTERNATIONAL FINANCE INTERNATIONAL FIRMS INTERNATIONAL INVESTORS INVESTING INVESTMENT ALLOWANCES INVESTMENT CLIMATE INVESTMENT CODE INVESTMENT DECISIONS INVESTMENT EXPENDITURE ALLOWANCES INVESTMENT EXPENDITURES INVESTMENT LOCATION DECISIONS INVESTMENT PROJECTS INVESTMENT TAX ALLOWANCES INVESTMENT TAX CREDITS JURISDICTION LOSS OF REVENUE MACROECONOMIC ENVIRONMENTS MACROECONOMIC STABILITY MULTINATIONAL COMPANIES MULTINATIONAL FIRMS POLITICAL STABILITY PRIVATE INVESTMENT PUBLIC POLICY PUBLIC POLICY INNOVATIONS RENTS SMALL ECONOMIES STATUTORY TAX STATUTORY TAX RATE TARGETED TAX INCENTIVES TAX TAX ADMINISTRATION TAX BASE TAX CHANGES TAX COMPETITION TAX HAVENS TAX INCENTIVE TAX INCENTIVE PROGRAMS TAX INCENTIVES TAX MEASURES TAX NEEDS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REBATES TAX REGIMES TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXPAYERS TRANSFER PRICES TRANSPARENT TAX RULES TREASURY USE TAX TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION
spellingShingle	TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION ACCELERATED DEPRECIATION ACCOUNTING AFFILIATED ORGANIZATIONS BIDDING CAPITAL FLOWS CODE OF CONDUCT COMMUNICATIONS DEVELOPMENT COMPETITIVE MARKETS COMPETITIVE TAX INCENTIVES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATE CORPORATE TAX RATES CORPORATION TAX DEPRECIABLE CAPITAL DEVELOPING COUNTRIES DIRECT INCOME TAXES DOMESTIC MARKET EMERGING MARKETS EMPLOYMENT TAXES EXPENDITURE EXPORT EXPORT PROCESSING ZONES EXPORTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENT FOREIGN INVESTORS FREE TRADE GLOBAL CAPITAL GLOBAL CAPITAL FLOWS GLOBALIZATION GOVERNMENT REVENUES HOST GOVERNMENT HOST GOVERNMENTS ILLICIT BEHAVIOR IMPORT DUTY EXEMPTIONS INCENTIVE MEASURES INCENTIVE REGIMES INCOME TAX INCOME TAX RATE INDIRECT CONSUMPTION INDUSTRIAL COUNTRIES INSTRUMENT INSURANCE INSURANCE COMPANIES INTERNATIONAL ECONOMICS INTERNATIONAL FINANCE INTERNATIONAL FIRMS INTERNATIONAL INVESTORS INVESTING INVESTMENT ALLOWANCES INVESTMENT CLIMATE INVESTMENT CODE INVESTMENT DECISIONS INVESTMENT EXPENDITURE ALLOWANCES INVESTMENT EXPENDITURES INVESTMENT LOCATION DECISIONS INVESTMENT PROJECTS INVESTMENT TAX ALLOWANCES INVESTMENT TAX CREDITS JURISDICTION LOSS OF REVENUE MACROECONOMIC ENVIRONMENTS MACROECONOMIC STABILITY MULTINATIONAL COMPANIES MULTINATIONAL FIRMS POLITICAL STABILITY PRIVATE INVESTMENT PUBLIC POLICY PUBLIC POLICY INNOVATIONS RENTS SMALL ECONOMIES STATUTORY TAX STATUTORY TAX RATE TARGETED TAX INCENTIVES TAX TAX ADMINISTRATION TAX BASE TAX CHANGES TAX COMPETITION TAX HAVENS TAX INCENTIVE TAX INCENTIVE PROGRAMS TAX INCENTIVES TAX MEASURES TAX NEEDS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REBATES TAX REGIMES TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXPAYERS TRANSFER PRICES TRANSPARENT TAX RULES TREASURY USE TAX TAX INCENTIVES FOREIGN DIRECT INVESTMENTS TAX LAW COST RECOVERY INCENTIVES TAX POLICY TAX COMPETITION TAX HARMONIZATION CORPORATE TAXATION TAX ALLOWANCES TAX CREDITS TAX ADMINISTRATION Morisset, Jacques Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
relation	Viewpoint: Public Policy for the Private Sector; Note No. 253
description	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?
format	Publications & Research :: Viewpoint
author	Morisset, Jacques
author_facet	Morisset, Jacques
author_sort	Morisset, Jacques
title	Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
title_short	Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
title_full	Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
title_fullStr	Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
title_full_unstemmed	Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
title_sort	tax incentives : using tax incentives to attract foreign direct investment
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment http://hdl.handle.net/10986/11325
_version_	1764416331310956544

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

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