Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

• Tác giả: Jacques Morisset
• Ngôn ngữ: eng
• Ký hiệu phân loại: 338.88 Multinational business enterprises
• Thông tin xuất bản: World Bank, Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 323109
• Chủ đề: 1. COST RECOVERY; 2. FOREIGN DIRECT INVESTMENTS; 3. INCENTIVES; 4. TAX INCENTIVES; 5. TAX LAW

Tóm tắt

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?