How tax policy and incentives affect foreign direct investment : a review /

How tax policy and incentives affect foreign direct investment : a review /

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Bibliographic Details
Author / Creator:	Morisset, Jacques.
Imprint:	Washington, D.C. : World Bank and International Finance Corporation, Foreign Investment Advisory Service, [2000]
Description:	29 p. ; 28 cm.
Language:	English
Series:	Policy research working paper ; 2509 Policy research working papers ; 2509.
Subject:	Investments, Foreign -- Effect of taxation on. Tax incentives. Fiscal policy. International economic relations. Fiscal policy. International economic relations. Tax incentives.
Format:	E-Resource Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/4452158

Hidden Bibliographic Details
Other authors / contributors:	Pirnia, Neda. World Bank. Foreign Investment Advisory Service.
Notes:	"December 2000"--Cover. Includes bibliographical references (p. 26-29). Also available on the World Wide Web.
Summary:	Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

Mansueto

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Call Number:	HG3879.P6 no.2509
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