How tax policy and incentives affect foreign direct investment
Subtitle: a review
By: Jacques Morisset, Neda Pirnia.
Contributors: Pirnia, Neda.; World Bank.; Foreign Investment Advisory Service.
Series: Policy research working paper ;; 2509; Policy research working papers (Online) ;; 2509.
Publisher: World Bank and International Finance Corp., Foreign Investment Advisory Service
Published: 2000
Place of publication: Washington, D.C
Language: eng
Format: Electronic resource
Subjects: Investments, Foreign -- Effect of taxation on.; Tax incentives.; Fiscal policy.; International economic relations.
Description: 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: Includes bibliographical references (p. 26-29).
Title from title screen as viewed on Sept. 27, 2002.
"December 2000"--Cover.
Also available in print.
Mode of access: World Wide web.