Using Tax Incentives to Compete for Foreign Investment

Using Tax Incentives to Compete for Foreign Investment
Author: Louis T. Wells
Publisher: World Bank Publications
Total Pages: 126
Release: 2001-01-01
Genre: Business & Economics
ISBN: 9780821349922

Annotation This volume consists of two essays: the first one examines this issue in the context of Indonesia, the second provides a review of earlier literature.

Tax Incentives for Foreign Direct Investment

Tax Incentives for Foreign Direct Investment
Author: A. J. Easson
Publisher: Kluwer Law International B.V.
Total Pages: 262
Release: 2004-01-01
Genre: Law
ISBN: 9041122281

Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

How Tax Policy and Incentives Affect Foreign Direct Investment

How Tax Policy and Incentives Affect Foreign Direct Investment
Author: Jacques Morisset
Publisher: World Bank Publications
Total Pages: 34
Release: 2000
Genre: Fiscal policy
ISBN:

Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

Rethinking Investment Incentives

Rethinking Investment Incentives
Author: Ana Teresa Tavares-Lehmann
Publisher: Columbia University Press
Total Pages: 369
Release: 2016-07-12
Genre: Business & Economics
ISBN: 0231541643

Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

Tax Incentives

Tax Incentives
Author: Jacques Morisset
Publisher:
Total Pages:
Release: 2003
Genre: Electronic book
ISBN:

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment
Author: J. Morisset
Publisher:
Total Pages: 0
Release: 2003
Genre:
ISBN:

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?

Foreign Direct Investment in the Real and Financial Sector of Industrial Countries

Foreign Direct Investment in the Real and Financial Sector of Industrial Countries
Author: Heinz Herrmann
Publisher: Springer Science & Business Media
Total Pages: 384
Release: 2003-03-19
Genre: Business & Economics
ISBN: 9783540005100

A collection of papers on the determinants and consequences of foreign direct investment (FDI) in the real and financial sectors of industrial countries. The text sheds new light on the determinants of FDI, in particular the role of governmental incentives. Another main topic is the role of FDI in the east European accession countries. It provides insights into the question of whether EU enlargement will have consequences for capital flows into those countries. Since the start of European monetary union, the discussion on cross-border mergers in the European banking industry has intensified. The final part of the book contains contributions to this debate.

Tax Incentives in Developing Countries and International Taxation

Tax Incentives in Developing Countries and International Taxation
Author: Timo Viherkenttä
Publisher:
Total Pages: 292
Release: 1991
Genre: Foreign tax credit
ISBN:

Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe
Author: Jack M. Mintz
Publisher: World Bank Publications
Total Pages: 32
Release: 1992-01-01
Genre: Business & Economics
ISBN: 9780821323014

This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.

Tax Incentives and Foreign Direct Investment

Tax Incentives and Foreign Direct Investment
Author:
Publisher:
Total Pages: 169
Release: 2000
Genre: Investments, Foreign
ISBN: 9789211125153

Foreign direct investment (FDI) is increasingly being recognized as an important factor in the economic development of countries. This study contains a survey of tax incentive regimes in over 45 countries from all regions of the world. The analysis sheds light on other issues such as design considerations, the importance of proper administration of incentives and measures to increase the efficacy of tax incentives offered. Policy makers will find the study a useful tool in the design, implementation and administration of tax incentives.