Documents & Reports

Corporate tax holidays and investments (English)


Governments of developing countries commonly adopt tax holidays to encourage investment. This article evaluates the incentives provided by company income tax holidays and explains the importance of the timing of depreciation allowances in determining ...  See More +


  • Mintz, Jack M.;
  • 1990/01/31
  • Journal Article;
  • 14252
  • 1
  • 1
  • ThailandMalaysiaMoroccoCote d'IvoireBangladesh
  • AfricaMiddle East and North AfricaEast Asia and PacificSouth Asia
  • 2010/07/01
  • Corporate tax holidays and investments
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