Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment : A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many e...

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Bibliographic Details
Main Authors:	International Monetary Fund, OECD, United Nations, World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2015
Subjects:	TAX INCENTIVES TARIFFS LIABILITY FOREIGN CAPITAL EQUIPMENT INTANGIBLE ASSETS TAX EXEMPTION STOCK FOREIGN INVESTORS CORPORATE TAX RATE INTEREST OFFSHORE” FINANCIAL CENTERS PUBLIC INVESTMENTS GUARANTEES EMERGING ECONOMIES PROPERTY RIGHTS EXCHANGE LONG-TERM CAPITAL ECONOMIC DEVELOPMENTS SETTLEMENT PROCEDURE DEVELOPING COUNTRIES DOMESTIC MARKET POLITICAL ECONOMY EXPORTERS REVENUES FISCAL POLICY TAX BENEFITS LOAN TAX PROVISIONS TAX SYSTEMS TAX RULES CAPITAL STOCK LEGAL PROTECTIONS TAX TAX DEFERRAL CASH TRANSFER INCOME TAX TREATIES BUDGETING LONG-TERM INVESTMENT LEVEL PLAYING FIELD BENEFICIARIES INVESTMENT PROCESS CREDITORS ENFORCEMENT MECHANISM DOUBLE TAX FOREIGN INVESTMENTS DEVELOPING COUNTRY INSTRUMENTS ENABLING ENVIRONMENT EMERGING MARKET ECONOMIES CREDIBILITY BUDGET EXTERNAL FINANCE SMALL BUSINESS MACROECONOMIC STABILITY ARBITRATION TRANSPARENCY CODE INVESTMENT BEHAVIOR GLOBAL ECONOMY ALLOCATION OF CAPITAL CURRENCY LEGISLATIVE FRAMEWORK PUBLIC FUNDS DOMESTIC CAPITAL CONTRACTS PERSONAL INCOME PERC FINANCES TAX REGIME TRADING TAX EXEMPTIONS OPTIONS MONETARY FUND GLOBALIZATION EMERGING MARKET MARKETS RETURN INTERNATIONAL DEVELOPMENT SETTLEMENT PUBLIC FINANCE INCOME LEVELS INTERNATIONAL ECONOMICS ECONOMIC POLICIES DIRECT INVESTMENT RULE OF LAW WEALTH CREATION LEGAL FRAMEWORK FINANCE BANK POLICY TAX POLICIES MARKET ECONOMIES TAXES EXPENDITURE EMERGING MARKETS EQUITY INCOME TAXES INVESTORS MACROECONOMIC INSTABILITY TAX CREDIT OPPORTUNITY COST VALUE OF ASSETS GOOD TAX INCENTIVE TAX RATE DOMESTIC MARKETS INTERNATIONAL TRADE TRANSPARENCY MARKET FAILURES COMPLIANCE COSTS FUTURE FOREIGN DIRECT INVESTMENT RETURNS LOCAL MARKET FOREIGN INVESTMENT STRATEGIC INVESTOR INVESTMENT PROJECTS LOAN GUARANTEES GOVERNMENT REVENUE EXPENDITURES PROPERTY TAX RATES LOCAL MARKETS MARKET STAMP DUTIES INVESTMENT POLICY TREASURY ECONOMIC DEVELOPMENT INTERESTS LEGAL DRAFTING TAX CODE TAX CREDITS GOODS INVESTOR INTANGIBLE LEGAL SYSTEM INVESTMENT HOST COUNTRY INVESTMENT CLIMATE TAX SYSTEM JUDICIAL SYSTEMS TREATY POLITICAL STABILITY REVENUE TAX POLICY PROFIT TAX DEDUCTIONS INVESTMENTS TAX TREATMENT INTELLECTUAL PROPERTY TRANSITION ECONOMIES INSTRUMENT MICRO DATA PUBLIC SPENDING PROFITS FINANCIAL SYSTEMS LABOR MARKETS PROPERTY RIGHTS PROTECTION DEVELOPMENT BANK LOSS OF REVENUE INVESTING
Online Access:	http://documents.worldbank.org/curated/en/2015/11/25251593/options-low-income-countries-effective-efficient-use-tax-incentives-investment-report-g-20-development-working-group-imf-oecd-un-world-bank http://hdl.handle.net/10986/22923