How Tax Policy and Incentives Affect Foreign Direct Investment : A Review

With an increasing number of governments competing to attract multinational companies, fiscal incentives have become a global trend that has grown considerably in the 1990s. Poor African countries rely on tax holidays, and import duty exemptions, w...

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Bibliographic Details
Main Authors:	Morrisset, Jacques, Pirnia, Neda
Format:	Policy Research Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2014
Subjects:	ABATEMENT ACCELERATED DEPRECIATION ACCOUNTING ALLOCATION OF RESOURCES BIDDING BILATERAL TRADE BORROWING CAPITAL GAIN CAPITAL TAXES CITIZENS COMPETITIVE MARKETS CONTRACTUAL ARRANGEMENTS CORPORATE INCOME TAX CORPORATE TAXES CORRUPTION CREDIT SYSTEMS DEBT DEBT FINANCING DECISION-MAKING DECISION-MAKING PROCESS DEPRECIABLE ASSETS DEPRECIABLE CAPITAL DEVELOPED COUNTRIES DIRECT INCOME TAXES ECONOMETRIC ANALYSIS ECONOMIC GROUPINGS ECONOMIC STABILITY ECONOMISTS EMPIRICAL EVIDENCE EMPLOYMENT EVASION EXPENDITURE EXPORT PROCESSING ZONES EXPORTS EXPROPRIATION EXTERNALITIES FINANCIAL RATE OF RETURN FISCAL FISCAL INCENTIVES FISCAL REVENUES FIXED ASSETS FOREIGN BORROWING FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FOREIGN FIRMS FOREIGN INVESTMENT FOREIGN INVESTORS FOREIGN MARKETS FUTURE RESEARCH GOVERNMENT OFFICIALS GOVERNMENT POLICIES HUMAN CAPITAL IMPORT DUTY EXEMPTIONS INCOME INCOME TAX RATE INCOME TAXES INDIRECT CONSUMPTION INFLATION INSURANCE INTEREST COSTS INTEREST RATES INVESTMENT CLIMATE INVESTMENT EXPENDITURES MARGINAL TAX RATES MEMBER STATES MERGERS MOTIVATIONS NATURAL ENDOWMENTS PRODUCTION INPUTS REGULATORY POLICIES RESEARCH AGENDA RETAINED EARNINGS STATE INCOME TAX TAX ADMINISTRATION TAX ADMINISTRATIONS TAX AUTHORITIES TAX CREDITS TAX EXEMPTION TAX INCENTIVES TAX LAWS TAX LIABILITIES TAX POLICY TAX RATES TAX REDUCTION TAX REFORM TAX REGIME TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXATION TECHNOLOGY TRANSFERS TOTAL OUTPUT
Online Access:	http://documents.worldbank.org/curated/en/2000/12/828317/tax-policy-incentives-affect-foreign-direct-investment-review http://hdl.handle.net/10986/19742

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http://documents.worldbank.org/curated/en/2000/12/828317/tax-policy-incentives-affect-foreign-direct-investment-review
http://hdl.handle.net/10986/19742

How Tax Policy and Incentives Affect Foreign Direct Investment : A Review

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