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Fiscal incentives for investment and innovation (Chinês)

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.

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