How Tax Policy And Incentives Affect Foreign Direct Investment

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How Tax Policy and Incentives Affect Foreign Direct Investment

Author : Jacques Morisset
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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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.

How Tax Policy and Incentives Affect Foreign Direct Investment

Author : Jacques P. Morisset
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis How Tax Policy and Incentives Affect Foreign Direct Investment by : Jacques P. Morisset

Download or read book How Tax Policy and Incentives Affect Foreign Direct Investment written by Jacques P. Morisset and published by . This book was released on 2016 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax incentives neither ma ...

Tax Incentives for Foreign Direct Investment

Author : A. J. Easson
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122281
Total Pages : 262 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Incentives for Foreign Direct Investment by : A. J. Easson

Download or read book Tax Incentives for Foreign Direct Investment written by A. J. Easson and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

How Taxation Affects Foreign Direct Investment

Author : Joosung Jun
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Taxation Affects Foreign Direct Investment by : Joosung Jun

Download or read book How Taxation Affects Foreign Direct Investment written by Joosung Jun and published by World Bank Publications. This book was released on 1994 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264188401
Total Pages : 122 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment by : OECD

Download or read book OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment written by OECD and published by OECD Publishing. This book was released on 2001-08-20 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451960271
Total Pages : 66 pages
Book Rating : 4.4/5 (519 download)

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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.

Using Tax Incentives to Compete for Foreign Investment

Author : Louis T. Wells
Publisher : World Bank Publications
ISBN 13 : 9780821349922
Total Pages : 126 pages
Book Rating : 4.3/5 (499 download)

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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 2001-01-01 with total page 126 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.

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

Author : Organisation for Economic Co-operation and Development
Publisher : OECD
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment by : Organisation for Economic Co-operation and Development

Download or read book OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 2001-09-10 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

Impact of international taxation on FDI location choice

Author : Alex Knauer
Publisher : GRIN Verlag
ISBN 13 : 3638006832
Total Pages : 35 pages
Book Rating : 4.6/5 (38 download)

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Book Synopsis Impact of international taxation on FDI location choice by : Alex Knauer

Download or read book Impact of international taxation on FDI location choice written by Alex Knauer and published by GRIN Verlag. This book was released on 2008-02-19 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2006 in the subject Economics - Finance, grade: 1,3, University of Duisburg-Essen (Mercator School of Management), course: Internationalisierung von Unternehmen, language: English, abstract: Foreign direct investment has often been of great importance for developing countries and countries in transition. These countries develop various strategies to attract FDI, one of which includes the taxation attractiveness. This paper deals with the impact of international taxation on investment location choice of multinational firms. General aspects of taxation of the FDI destination country and the source country are looked close upon. Such general tax factors like corporate income tax rate, indirect taxes and tax law transparency, as well as tax incentives and taxation in the investor’s home country, play an important role for a multinational’s investment location decision, especially for the decision of footloose industries like export-oriented firms or manufacturing companies. Further, bilateral tax treaties including provisions of foreign tax credits, exemptions and tax savings affect the investor’s tax planning, since they may alleviate or completely eliminate the problem of double taxation. Tax avoidance is also an important factor described in the paper. High tax rates, tax incentives and tax treaties may encourage multinational firms to use tax avoidance strategies in order to qualify for tax incentives or extend received ones, or to carry out profit reallocations.

Tax Incentives in Developing Countries and International Taxation

Author : Timo Viherkenttä
Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.F/5 ( download)

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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.

Studies in International Taxation

Author : Alberto Giovannini
Publisher : University of Chicago Press
ISBN 13 : 0226297039
Total Pages : 336 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Studies in International Taxation by : Alberto Giovannini

Download or read book Studies in International Taxation written by Alberto Giovannini and published by University of Chicago Press. This book was released on 2007-12-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.

Rethinking Investment Incentives

Author : Ana Teresa Tavares-Lehmann
Publisher : Columbia University Press
ISBN 13 : 0231541643
Total Pages : 369 pages
Book Rating : 4.2/5 (315 download)

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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.

Foreign Direct Investment in the Real and Financial Sector of Industrial Countries

Author : Heinz Herrmann
Publisher : Springer Science & Business Media
ISBN 13 : 9783540005100
Total Pages : 384 pages
Book Rating : 4.0/5 (51 download)

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Book Synopsis Foreign Direct Investment in the Real and Financial Sector of Industrial Countries by : Heinz Herrmann

Download or read book Foreign Direct Investment in the Real and Financial Sector of Industrial Countries written by Heinz Herrmann and published by Springer Science & Business Media. This book was released on 2003-03-19 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of papers on the determinants and consequences of foreign direct investment (FDI) in the real and financial sectors of industrial countries. The text sheds new light on the determinants of FDI, in particular the role of governmental incentives. Another main topic is the role of FDI in the east European accession countries. It provides insights into the question of whether EU enlargement will have consequences for capital flows into those countries. Since the start of European monetary union, the discussion on cross-border mergers in the European banking industry has intensified. The final part of the book contains contributions to this debate.

Taxation and Foreign Direct Investment

Author : Centre for Co-operation with Economies in Transition
Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation and Foreign Direct Investment by : Centre for Co-operation with Economies in Transition

Download or read book Taxation and Foreign Direct Investment written by Centre for Co-operation with Economies in Transition and published by . This book was released on 1995 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the results of consultations carried out in the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, the Russian Federation and the Slovak Republic on the role of the tax system in attracting foreign direct investment (FDI). It provides information on the design of tax systems to facilitate the formulation of taxation policies in the region, and makes specific recommendations for ensuring that the tax systems do not inhibit FDI.

Tax Policy and Foreign Direct Investment in the United States

Author : David G. Hartman
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Tax Policy and Foreign Direct Investment in the United States by : David G. Hartman

Download or read book Tax Policy and Foreign Direct Investment in the United States written by David G. Hartman and published by . This book was released on 1982 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides some evidence on one aspect of international investment, the impacts of domestic tax policy on foreign direct investment in the United States. The possible impacts, which are discussed in the first section, are complex. For example, an investment incentive which applies to both domestic and foreign investors would be expected to result in an increased foreign investment in the U.S. On the other hand, a savings incentive, which has no direct impact on foreign investors, would nevertheless tend to increase domestic investors' demand for capital assets, thereby driving down the returns expected by foreign investors and possibly resulting in significant decreases in foreign investment. Because of measurement difficulties, we are only partly successful in obtaining precise estimates of this sort of impact. However, the results we do obtain suggest that foreign investment in the U.S. is strongly affected, in the manner predicted, by changes in domestic tax policy.

Tax sensitivity of foreign direct investment : an empirical assessment

Author : Anwar Shah
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4./5 ( download)

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Book Synopsis Tax sensitivity of foreign direct investment : an empirical assessment by : Anwar Shah

Download or read book Tax sensitivity of foreign direct investment : an empirical assessment written by Anwar Shah and published by World Bank Publications. This book was released on 1990 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy and Foreign Direct Investment

Author : David G. Hartman
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Tax Policy and Foreign Direct Investment by : David G. Hartman

Download or read book Tax Policy and Foreign Direct Investment written by David G. Hartman and published by . This book was released on 1981 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the implications of the most common system of taxing foreign source income. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should affect foreign investment differently depending on the required transfers of funds within the firm. One implication of viewing the tax in this fashion is that in order to maximize after tax profits, a firm should finance its foreign investment out of foreign earnings to the greatest extent possible. That is, a firm's required foreign return jumps at the point at which desired foreign investment just exhausts foreign earnings. This allows us to draw a distinction between "mature" foreign operations, which are at any point in time financed at the margin by reinvested earnings (and perhaps also pay dividends to their: parent firm in the home country), and "immature" foreign affiliates, which rely on funding from their parents (and should not be paying dividends). It is noted that survey evidence on multinational firm behavior is consistent with this distinction. Direct investment data indicate that mature foreign operations probably account for nearly ninety percent of U. S. foreign direct investment. The discussion then turns to investment incentives. It is shown that the home country's rate of tax on foreign source income and the presence or absence of a foreign tax credit should be irrelevant to a mature foreign operation's investment and dividend decisions. This conclusion, which conflicts sharply with the conventional wisdom, follows because the home country tax acts as an unavoidable cost. New firms' investment decisions are, on the other hand, influenced by home country taxes.