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How Tax Incentive Affect Decisions To Invest In Developing Countries
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Book Synopsis How Tax Incentives Affect Decisions to Invest in Developing Countries by : Robin W. Boadway
Download or read book How Tax Incentives Affect Decisions to Invest in Developing Countries written by Robin W. Boadway and published by World Bank Publications. This book was released on 1992 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of investment incentives in developing economies should reflect consideration of their effects on the marginal effective tax rate, on firms likely to suffer losses, on cash flows, on foreign-owned firms, and on the way capital is allocated among assets.
Book Synopsis How Tax Incentive Affect Decisions to Invest in Developing Countries by : Anwar Shah
Download or read book How Tax Incentive Affect Decisions to Invest in Developing Countries written by Anwar Shah and published by . This book was released on 1992 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis How Tax Incentives Affect Decisions to Invest in Developing Countries by : Robin Boadway
Download or read book How Tax Incentives Affect Decisions to Invest in Developing Countries written by Robin Boadway and published by . This book was released on 2019 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors contend that in evaluating and designing investment incentives in developing economies, analysts should consider their effect on: the marginal effective tax rate (METR). Even simple tax incentives can perversely affect the METR. Many schemes have relatively generous write-offs to begin with, so generous that a negative marginal effective tax rate is not uncommon. In these circumstances, tax rate reductions (including tax holidays) can discourage investment. Investment tax credits are more likely to be effective. Loss firms. Incentives that do not have generous loss-offsetting or refundability provisions will be of limited use to firms likely to suffer losses (including small growing firms and firms in risky environments). Cash flows. Incentives that improve firms' cash flows may be more effective than those that do not. Refundability may be important here. Simply adopting cash-flow costing principles with refundability may be more effective than reducing tax rates. Foreign-owned firms. If the value of a tax incentive is fully offset by reduced credits for foreign taxes, the incentive effect will probably be minimal. Capital allocation among assets. Some measures favor short- over long-lived capital, machinery over inventory, some industries over others. Incentives that encourage investment selectively may cause distortions in the way capital is allocated. Other factors to be considered in designing tax incentives: inflation, which is typically high in developing economies. Incentives should offset the effects of inflation; tax evasion, a common problem in developing countries; technology transfer; the fulfillment of social, environmental, and regional non-economic objectives; the effects on firms' organization (do the incentives encourage mergers, takeovers, or bankruptcy?).
Book Synopsis How Tax Policy and Incentives Affect Foreign Direct Investment by : Jacques Morisset
Download or read book How Tax Policy and Incentives Affect Foreign Direct Investment written by Jacques Morisset and published by World Bank Publications. This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Tax Incentives in Developing Countries and International Taxation by : Timo Viherkenttä
Download or read book Tax Incentives in Developing Countries and International Taxation written by Timo Viherkenttä and published by . This book was released on 1991 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.
Book Synopsis Tax Policy and Reform for Foreign Direct Investment in Developing Countries by : International Monetary Fund
Download or read book Tax Policy and Reform for Foreign Direct Investment in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Book Synopsis Perspectives on the Role of Investment Incentives in Developing Countries by : Robin W. Boadway
Download or read book Perspectives on the Role of Investment Incentives in Developing Countries written by Robin W. Boadway and published by . This book was released on 1992 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Incentives for Private Investment in Developing Countries by : Robert Anthoine
Download or read book Tax Incentives for Private Investment in Developing Countries written by Robert Anthoine and published by Springer. This book was released on 2013-10-03 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned.
Book Synopsis Fiscal Incentives for Investment and Innovation by : Anwar Shah
Download or read book Fiscal Incentives for Investment and Innovation written by Anwar Shah and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing countries continue to make widespread use of tax policy instruments to promote industrial and technological development. The actual effect of these instruments on business activity and government revenues, however, remains an open question. The studies presented in this volume take an important first step in quantifying the effect of investment incentives on business decisions related to production and investment. In addition, they suggest the consequences of such incentives for government revenues. The analyses presented in subsequent chapters attempt to answer a narrow set of questions. The most fundamental of these questions is: Do taxes matter for investment? Related questions include: - What have been the investment stimulation (direct and induced) effects of tax policy measures per dollar of forgone revenues? - Do taxes matter for foreign direct investment (FDI) in developing countries? Do they influence foreign business decisions about location? - What are the implications of the home (industrial) country tax regime for the host (developing) country tax system? - How do taxes interact with other institutional features of a developing country, and what are the implications for the effectiveness of tax incentives? Are corporate taxes largely ineffective (nonmarginal) instruments because of the influence of other policy instruments? - Do taxes matter for domestic investment? What is their effect on the structure of industrial production? - What has been the effect of tax instruments on the employment of labor, physical capital, and research and development (R&D) capital? - What has been the effect of business taxes and tax expenditures (forgone revenues) on technological change, expansion of private output, and after-tax profits? - Are there tax-induced distortions that prevent firms from holding optimal levels of fixed factors? - How does market power affect tax incentives? - What is the role of expectations in investment decisions? - Given empirical estimates on factor substitution, the nature of technical change, and economies of scale, what revenue-neutral alternative tax policy environment would best encourage investment and enhance productivity and growth? The papers presented in this volume reflect on the above questions at both conceptual and empirical levels and in doing so pay close attention to the tax and nontax policy elements and the existing institutions (market imperfections) in developing and emerging market economies. In the next section the case for tax policy interventions in the marketplace is examined briefly.
Book Synopsis Tax Incentives for Private Industrial Investment in Less Developed Countries by : World Bank
Download or read book Tax Incentives for Private Industrial Investment in Less Developed Countries written by World Bank and published by . This book was released on 1962 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Using Tax Incentives to Compete for Foreign Investment by : Louis T. Wells
Download or read book Using Tax Incentives to Compete for Foreign Investment written by Louis T. Wells and published by World Bank Publications. This book was released on 2001 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation This volume consists of two essays: the first one examines this issue in the context of Indonesia, the second provides a review of earlier literature.
Book Synopsis Tax Law Design and Drafting, Volume 1 by : Mr.Victor Thuronyi
Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author :Organisation for Economic Co-operation and Development. Committee on International Investment and Multinational Enterprises Publisher :Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications Service ISBN 13 : Total Pages :78 pages Book Rating :4.F/5 ( download)
Book Synopsis Investment Incentives and Disincentives by : Organisation for Economic Co-operation and Development. Committee on International Investment and Multinational Enterprises
Download or read book Investment Incentives and Disincentives written by Organisation for Economic Co-operation and Development. Committee on International Investment and Multinational Enterprises and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications Service. This book was released on 1989 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updates and augments the 1983 OECD publication. Examines the main patterns regarding the provision of incentives and disincentives, including changing orientations in their use and administration. Assesses the effects of these on international direct investment patterns and trade-related investment measures.
Book Synopsis Rethinking Investment Incentives by : Ana Teresa Tavares-Lehmann
Download or read book Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and published by Columbia University Press. This book was released on 2016-07-12 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.
Book Synopsis Investment Incentives by : Kenneth P. Thomas
Download or read book Investment Incentives written by Kenneth P. Thomas and published by . This book was released on 2007-01-01 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Incentives and Investment Decisions in the Less Developed Countries by : Gohoungolago Gonzales Sotondji
Download or read book Tax Incentives and Investment Decisions in the Less Developed Countries written by Gohoungolago Gonzales Sotondji and published by . This book was released on 1971 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Effects of Tax Incentives and Subsidies on Economic Growth in Developing Economies by : ERICK OKOTH
Download or read book Effects of Tax Incentives and Subsidies on Economic Growth in Developing Economies written by ERICK OKOTH and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax incentives are defined as tax rules that go against the generally accepted principles of tax neutrality and fairness which are aimed at fostering both foreign and local investment since they promote greater investment competitiveness among emerging nations, maximize returns on investments, and reduce costs and inefficiencies in the investment market. Subsidies on the other hand are described as any government aid to private industry producers or consumers, whether financial or in-kind, which requires no commensurate repayment to the government in exchange but prerequisite the benefit on a certain conduct by the receiving firm or industry. This study aims to investigate the potential effectiveness of tax incentives and subsidies in enhancing economic development and growth among developing economies. Most developing economies, if not all, that are members of the UN organization work toward achieving the SDGs by 2030,and this is significantly influenced by the amount of investment they attract to boost economic growth and encourage improvements in citizen welfare. This study uses secondary data from World Bank, IMF, and OECD reports for a target period of 2010 - 2022 to examine how tax incentives affect economic development in emerging economies with a focus on Indonesia, Kenya, Malaysia, and Türkiye. For this study, the researcher used STATA version 15 to investigate the underlying relationship between the variables. The researcher performed a panel data regression analysis using the generalized estimating equations approach. The P-value approach used by the researcher assesses the relevance of the study's variables, for which the p-value is set at 0.05. This is a comparative study, as such the researcher prefers to use the generalized estimating equation method to perform a panel data regression analysis because it can simulate the population as a whole and because the data may be correlated, which would violate the independence assumptions of other traditional regression procedures. The study obtained positive and significant effects of subsidies on investments and economic growth. Incentives on taxes on production, sales, and transfers and taxes on profits and capital gains registered a non-significant positive effect on investment; however, the effects were insignificant and negative for economic growth.