Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries
The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2022
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| Schriftenreihe: | OECD Working Papers on International Investment
no.2022/01 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals. |
| Beschreibung: | 1 Online-Ressource (65 p.) 21 x 28cm. |
| DOI: | 10.1787/62e075a9-en |
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| 520 | |a The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals. | ||
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| spelling | Celani, Alessandra VerfasserIn aut Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries Alessandra, Celani, Luisa, Dressler and Martin, Wermelinger Paris OECD Publishing 2022 1 Online-Ressource (65 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on International Investment no.2022/01 The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals. Finance and Investment Dressler, Luisa MitwirkendeR ctb Wermelinger, Martin MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/62e075a9-en Volltext |
| spellingShingle | Celani, Alessandra Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries Finance and Investment |
| title | Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries |
| title_auth | Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries |
| title_exact_search | Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries |
| title_full | Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries Alessandra, Celani, Luisa, Dressler and Martin, Wermelinger |
| title_fullStr | Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries Alessandra, Celani, Luisa, Dressler and Martin, Wermelinger |
| title_full_unstemmed | Building an Investment Tax Incentives database Methodology and initial findings for 36 developing countries Alessandra, Celani, Luisa, Dressler and Martin, Wermelinger |
| title_short | Building an Investment Tax Incentives database |
| title_sort | building an investment tax incentives database methodology and initial findings for 36 developing countries |
| title_sub | Methodology and initial findings for 36 developing countries |
| topic | Finance and Investment |
| topic_facet | Finance and Investment |
| url | https://doi.org/10.1787/62e075a9-en |
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