How Tax Policy and Incentives Affect Foreign Direct Investment
Download or Read eBook How Tax Policy and Incentives Affect Foreign Direct Investment PDF written by Jacques Morisset and published by World Bank Publications. This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle.
Author | : Jacques Morisset |
Publisher | : World Bank Publications |
Total Pages | : 34 |
Release | : 2000 |
ISBN-10 | : |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Book Synopsis How Tax Policy and Incentives Affect Foreign Direct Investment by : Jacques Morisset
Book excerpt: 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.