Tax incentives and foreign direct investment : a global survey / United Nations Conference on Trade and Development
Imprint
New York ; Geneva : United Nations, c2000
Descript
vii, 169 p.
SUMMARY
Summary: This study looks at the paradox that, while the efficacy of incentives in promoting FDI is often questioned, countries increasingly resort to them. It is based on a survey of the tax incentives one of their most popular forms in over 45 countries from all regions of the world. Nearly all countries surveyed offer incentives that target specific industries. Regional incentives aimed at assisting the economic development of rural or underdeveloped areas are also prevalent in nearly 70% of the countries surveyed. Consistent with the aim of increasing foreign currency earnings, there is also a clear trend towards the development of export incentives. The analysis in this book also throws light on other issues such as design consideration, the importance of proper administration of incentives and, home-country measures that increase the efficacy of tax incentives offered in host countries. Policy makers will find the study a useful tool in the design, implementation and administration of incentives
SUBJECT
Investments
Foreign -- Government policy
Investments
Foreign -- Law and legislation
Tax incentives -- Government policy
Tax incentives -- Law and legislation
LOCATION
CALL#
STATUS
International Institute for Trade and Developement : UNCTAD Collection
