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Tax incentives for foreign direct investment part II : Design considerations

Easson, Alex 2001, Tax incentives for foreign direct investment part II : Design considerations, Bulletin for international taxation, vol. 55, no. 8, pp. 365-375.

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Title Tax incentives for foreign direct investment part II : Design considerations
Author(s) Easson, Alex
Journal name Bulletin for international taxation
Volume number 55
Issue number 8
Start page 365
End page 375
Publisher International bureau of fiscal documentation (I.B.F.D)
Place of publication Amsterdam, The Netherlands
Publication date 2001-08
ISSN 0007-4624
Summary Part I of this article concluded that tax incentives for foreign direct investment (FDI) have become increasingly common over the past 10 years or so, especially among developing countries, and that there is substantial evidence to support the proposition that tax considerations now play an important role in many investment decisions. Countries seeking to attract FDI often feel compelled to offer tax inducements that are at least as attractive as those offered by their neighbours or competitors. Countries do so at a cost, however, and that cost may be substantial. Governments are thus placed in a dilemma - can they afford to cut taxes in order to attract investment, and can they afford not to? The second part of this article assumes that countries, and especially most developing countries, will continue to feel obliged to provide tax incentives. The aim of this part therefore is to examine ways in which those incentives can be made more effective and more efficient, thereby reducing their cost to the host country.
Language eng
Field of Research 150107 Taxation Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30001267

Document type: Journal Article
Collection: Law
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