The Resource 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

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

Label
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
Title
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
Subject
Language
eng
Summary
This paper responds to a request of the G20 Development Working Group for an exploration of options for low-income countries' effective and efficient use of tax incentives for investment. To that end, it develops principles for the design and governance of tax incentives and provides guidance on good practices in these areas. Since much of the pressure to offer incentives stems from an awareness of those offered by other countries, the paper also discusses options for international coordination to address the risk of mutually damaging spillovers from such tax competition. Finally, it reviews practical tools and models that can help assess the costs and benefits of tax incentives, which is essential for informed decision making. The aim is thus to assist low-income countries in reforming their tax incentives, so as to better align them with their developmental objectives
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax incentive
  • foreign investment
  • tax policy
  • tax expenditure
  • developing countries
Label
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
Instantiates
Publication
Extent
43 p.
Label
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
Publication
Extent
43 p.

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