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The Resource Using tax incentives to compete for foreign investment : are they worth the costs?

Using tax incentives to compete for foreign investment : are they worth the costs?

Label
Using tax incentives to compete for foreign investment : are they worth the costs?
Title
Using tax incentives to compete for foreign investment : are they worth the costs?
Creator
Subject
Language
eng
Summary
This publication consists of two essays, dealing with the use of tax incentives to attract foreign direct investment. The first essay explores the efficiency of tax incentives in Indonesia. The results of the study suggest that the costs of incentives exceed the direct loss of tax revenue from investors who would come anyway, and include efforts by companies to manipulate transfer prices to reduce taxes in taxable activities, higher taxes for others, and general erosion of the tax system through perceptions of unfairness. It concludes that incentives can result in net balance of payments outflows, if tax savings are remitted abroad. Finally, the authors provide evidence that tax incentives are not cost-effective. The second essay surveys the literature on the same topic. It shows that tax incentives neither affect significantly the amount of direct investment that takes place nor usually determine the location to which investment is drawn
http://library.link/vocab/creatorName
  • Wells, L.T. (Jr.)
  • Allen, N.J
  • Morisset, J
  • Pirnia, N
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Occasional paper (Foreign Investment Advisory Service)
Series volume
no. 15
http://library.link/vocab/subjectName
  • tax incentive
  • foreign investment
  • tax holiday
Label
Using tax incentives to compete for foreign investment : are they worth the costs?
Instantiates
Publication
Contents
  • Tax holidays to attract foreign direct investment : lessons from two experiments
  • Wells, L.T. (Jr.)
  • Allen, N.J.
  • ; p. 1-68
  • How tax policy and incentives affect foreign direct investment : a review
  • Morisset, J.
  • Pirnia, N.
  • ; p. 69-107
Extent
108 p.
Isbn
9780821349922
Label
Using tax incentives to compete for foreign investment : are they worth the costs?
Publication
Contents
  • Tax holidays to attract foreign direct investment : lessons from two experiments
  • Wells, L.T. (Jr.)
  • Allen, N.J.
  • ; p. 1-68
  • How tax policy and incentives affect foreign direct investment : a review
  • Morisset, J.
  • Pirnia, N.
  • ; p. 69-107
Extent
108 p.
Isbn
9780821349922

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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