Investment promotion is an important objective of tax policy in developing and industrial countries alike. Governments are active in using tax policy instruments to promote investment, but little information is available to policymakers in developing countries on how effective these measures are in achieving their stated objectives. A careful assessment of past practices can provide data essential for a redesign of public policy measures. This volume presents the outcome of a research project undertaken by the World Bank's Policy Research Department. The project's purpose was to examine the effects of fiscal incentives on investment in developing and emerging market economies. This research was part of a larger effort by the department to develop policy guidance for reform of fiscal systems, using rigorous conceptual and empirical analysis. Taken together, this analysis provides a sound basis for identifying the types of incentives that may work and the situations in which their use is justified.
Details
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Author
Shah, Anwar [editor]
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Document Date
1995/12/01
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Document Type
Publication
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Report Number
15309
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Volume No
1
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Total Volume(s)
1
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Country
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Region
East Asia and Pacific, Europe and Central Asia, Latin America & Caribbean, South Asia,
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Disclosure Date
2010/07/01
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Disclosure Status
Disclosed
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Doc Name
Fiscal incentives for investment and innovation
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Keywords
Investment promotion; Policy making; Fiscal policy; Investments; Innovations; Investment incentives; Foreign direct investments; Taxes; Capital costs; Research & development; Tax incentives; Corporation taxes; Tax systems; Models
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Citation
Shah, Anwar [editor]
Fiscal incentives for investment and innovation (Chinese). Washington, DC: World Bank http://documents.worldbank.org/curated/en/271081468239985014/Fiscal-incentives-for-investment-and-innovation