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How tax policy and incentives affect foreign direct investment : a review / Jacques Morisset, Neda Pirnia.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Morisset, Jacques.
- Series:
- Policy research working papers ; 2509.
- World Bank e-Library.
- Policy research working paper ; 2509
- Language:
- English
- Subjects (All):
- Fiscal policy.
- International economic relations.
- Investments, Foreign--Effect of taxation on.
- Investments, Foreign.
- Tax incentives.
- Other Title:
- Policy research working paper vol. 2509
- Place of Publication:
- Washington, D.C. : World Bank and International Finance Corp., Foreign Investment Advisory Service, [2000]
- System Details:
- data file
- 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.
- Notes:
- "December 2000"--Cover.
- Title from title screen as viewed on Sept. 27, 2002.
- Includes bibliographical references (p. 26-29).
- Publisher Number:
- 10.1596/1813-9450-2509
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