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

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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Bibliographische Detailangaben
1. Verfasser: Morisset, Jacques (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Washington, D.C World Bank and International Finance Corp., Foreign Investment Advisory Service 2000
Schriftenreihe:Policy research working paper 2509
Schlagworte:
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Volltext
Zusammenfassung: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
Beschreibung:"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
Beschreibung:1 Online-Ressource