How Tax Policy and Incentives Affect Foreign Direct Investment

Released on by Jacques Morisset
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  • How Tax Policy and Incentives Affect Foreign Direct Investment Book Detail

  • Author : Jacques Morisset
  • Release Date : 2000
  • Publisher : World Bank Publications
  • Genre : Fiscal policy
  • Pages : 34
  • ISBN 13 :
  • File Size : 96,96 MB
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How Tax Policy and Incentives Affect Foreign Direct Investment by Jacques Morisset PDF Summary

Book 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.

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