How tax policy and incentives affect foreign direct investment : a review / Jacques Morisset, Neda Pirnia
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...
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| Auteurs principaux: | Morisset, Jacques |
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| Collectivités auteurs: | Foreign Investment Advisory Service World Bank |
| Autres auteurs: | Pirnia, Neda |
| Format: | Online-Resource |
| Langue: | English |
| Publié: | Washington, D.C : World Bank and International Finance Corp., Foreign Investment Advisory Service, 2000 |
| Collection: | Policy research working paper
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| Sujets: | |
| Accès en ligne: | URL des Erstveröffentlichers |
| Résumé: | 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 |
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| Description: | "December 2000"--Cover. - Includes bibliographical references (p. 26-29). - Title from title screen as viewed on Sept. 27, 2002 Erscheinungsjahr in Vorlageform:[2000] Weitere Ausgabe: Morisset, Jacques: How tax policy and incentives affect foreign direct investment |
| Description matérielle: | 1 Online-Ressource (34 Seiten) |
