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 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?
Saved in:
| id |
dig-okr-1098611325 |
|---|---|
| record_format |
koha |
| spelling |
dig-okr-10986113252024-08-08T16:08:15Z 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 https://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 application/pdf text/plain World Bank, Washington, DC |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| 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 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 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 |
| 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? |
| topic_facet |
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 |
| 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 |
2003-02 |
| url |
http://documents.worldbank.org/curated/en/2003/02/12105893/tax-incentives-using-tax-incentives-attract-foreign-direct-investment https://hdl.handle.net/10986/11325 |
| work_keys_str_mv |
AT morissetjacques taxincentivesusingtaxincentivestoattractforeigndirectinvestment |
| _version_ |
1807160300693094400 |