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E-RESOURCE
Author Morisset, Jacques.

Title How tax policy and incentives affect foreign direct investment [electronic resource] : a review / Jacques Morisset, Neda Pirnia.

Published Washington, D.C. : World Bank and International Finance Corp., Foreign Investment Advisory Service, [2000]

Copies

Location Call No. Status
 UniM INTERNET resource    AVAILABLE
Series Policy research working paper ; 2509
Policy research working papers ; 2509.
World Bank e-Library.
Notes "December 2000"--Cover.
Title from title screen as viewed on Sept. 27, 2002.
Bibliography Includes bibliographical references (p. 26-29).
Summary 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.
Other formats Also available in print.
Other author Pirnia, Neda.
Foreign Investment Advisory Service.
World Bank.
Subject Fiscal policy.
International economic relations.
Investments, Foreign -- Effect of taxation on.
Tax incentives.