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Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries

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Cited by:

  1. Nor'Aini YUSOF & Ismael Younis ABU-JARAD & Mohd Hasanal BADREE, 2012. "The Effectiveness Of Government Incentives To Facilitate An Innovative Housing Delivery System: The Perspective Of Housing Developers," Theoretical and Empirical Researches in Urban Management, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 7(1), pages 55-68, February.
  2. Tidiane Kinda, 2018. "The quest for non-resource-based FDI: Do taxes matter?," Macroeconomics and Finance in Emerging Market Economies, Taylor & Francis Journals, vol. 11(1), pages 1-18, January.
  3. Ernesto Crivelli & Mr. Sanjeev Gupta, 2014. "Does conditionality in IMF-supported programs promote revenue reform?," IMF Working Papers 2014/206, International Monetary Fund.
  4. Patricia Diana , Chermian Eforis, 2022. "The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic," GATR Journals afr214, Global Academy of Training and Research (GATR) Enterprise.
  5. Danielova, Anna & Sarkar, Sudipto, 2011. "The effect of leverage on the tax-cut versus investment-subsidy argument," Review of Financial Economics, Elsevier, vol. 20(4), pages 123-129.
  6. Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov, 2014. "Eeconomic Relations Between Personal And Corporate Income Tax," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(1), pages 60-68, June.
  7. Sun, Yifan & Ma, Anbing & Su, Haorui & Su, Shiliang & Chen, Fei & Wang, Wen & Weng, Min, 2020. "Does the establishment of development zones really improve industrial land use efficiency? Implications for China’s high-quality development policy," Land Use Policy, Elsevier, vol. 90(C).
  8. Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
  9. Chang Woon Nam & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," ERSA conference papers ersa04p174, European Regional Science Association.
  10. Sijbren Cnossen, 2013. "Preparing the way for a modern GST in India," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 715-723, August.
  11. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 2002. "Central American Tax Reform: Trends and Possibilities," IMF Working Papers 2002/227, International Monetary Fund.
  12. Hisali, Eria, 2012. "Trade policy reform and international trade tax revenue in Uganda," Economic Modelling, Elsevier, vol. 29(6), pages 2144-2154.
  13. World Bank, 2005. "Dominica : OECS Fiscal Issues, Policies to Achieve Fiscal Sustainability and Improve Efficiency and Equity of Public Expenditures," World Bank Publications - Reports 8681, The World Bank Group.
  14. Fjeldstad, Odd-Helge, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," Working Papers 13683, Institute of Development Studies, International Centre for Tax and Development.
  15. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  16. David Nguyen-Thanh & Christoph Strupat, 2012. "Is the Burden Too Small? – Effective Tax Rates in Ghana," Ruhr Economic Papers 0389, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  17. Maksimov, Vladislav & Wang, Stephanie Lu & Luo, Yadong, 2017. "Reducing poverty in the least developed countries: The role of small and medium enterprises," Journal of World Business, Elsevier, vol. 52(2), pages 244-257.
  18. repec:zbw:rwirep:0389 is not listed on IDEAS
  19. Watson Munyanyi & Campion Chiromba, 2015. "Incentivos fiscales y expansión de las inversiones: la industria del turismo en Zimbabue," Revista Ad-Minister, Universidad EAFIT, issue 27, pages 27-51, November.
  20. Abdramane Camara, 2023. "The Effect of Foreign Direct Investment on Tax Revenue," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(1), pages 168-190, March.
  21. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
  22. Seydou Coulibaly & Abdramane Camara, 2021. "Working Paper 354 - Taxation, Foreign Direct Investment and Spillover Effects in the Mining Sector," Working Paper Series 2480, African Development Bank.
  23. World Bank, 2005. "Afghanistan - Managing Public Finance for Development : Volume 3, Key Cross-cutting Issues," World Bank Publications - Reports 8391, The World Bank Group.
  24. World Bank, 2005. "Saint Vincent and the Grenadines : OECS Fiscal Issues, Policies to Achieve Fiscal Sustainability and Improve Efficiency and Equity of Public Expenditures," World Bank Publications - Reports 8617, The World Bank Group.
  25. Levin, Mark (Левин, Марк) & Matrosova, Kseniya (Матросова, Ксения), 2017. "Development and Analysis of Economic Models of Innovation Incentives [Разработка И Исследование Экономических Моделей Стимулирования Инновационных Процессов]," Working Papers 061713, Russian Presidential Academy of National Economy and Public Administration.
  26. Sarkar, Sudipto, 2012. "Attracting private investment: Tax reduction, investment subsidy, or both?," Economic Modelling, Elsevier, vol. 29(5), pages 1780-1785.
  27. International Monetary Fund, 2008. "Greece: Selected Issues," IMF Staff Country Reports 2008/147, International Monetary Fund.
  28. Estian Calitz & Sally Wallace & Le Roux Burrows, 2013. "The impact of tax incentives to stimulate investment in South Africa," Working Papers 19/2013, Stellenbosch University, Department of Economics.
  29. Garsous, Grégoire & Corderi, David & Velasco, Mercedes, 2015. "Tax Incentives and Job Creation in the Tourism Industry of Brazil," IDB Publications (Working Papers) 7324, Inter-American Development Bank.
  30. Yasemin Coskun & Selim Bekçioglu, 2018. "Financial Decisions, Tax Effect and Investment Performance," Prizren Social Science Journal, SHIKS, vol. 2(1), pages 14-35, April.
  31. S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
  32. Mikhail Ivonchyk, 2022. "Local Economic Development Policies and Business Activity: Dynamic Panel Data Analysis of All County Governments in the State of Georgia," Economic Development Quarterly, , vol. 36(2), pages 92-107, May.
  33. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
  34. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
  35. International Monetary Fund, 2008. "Republic of Korea: Selected Issues," IMF Staff Country Reports 2008/296, International Monetary Fund.
  36. Yu, Min & Cruz, Jose M. & Li, Dong & Masoumi, Amir H., 2022. "A multiperiod competitive supply chain framework with environmental policies and investments in sustainable operations," European Journal of Operational Research, Elsevier, vol. 300(1), pages 112-123.
  37. Yinka Mashood Salaudeen & Monsurat Olaide Akano & Tubosun Najim Oladosu, 2023. "Tax Incentives and Growth of Listed Oil and Gas Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 540-554, November.
  38. Ms. Elif C Arbatli Saxegaard, 2011. "Economic Policies and FDI Inflows to Emerging Market Economies," IMF Working Papers 2011/192, International Monetary Fund.
  39. Mr. Kevin Fletcher, 2005. "Increasing Public Sector Revenue in the Philippines: Equity and Efficiency Considerations," IMF Working Papers 2005/022, International Monetary Fund.
  40. Munongo, Simon & Akanbi, Olusegun Ayo & Robinson, Zurika, 2017. "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(2).
  41. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
  42. Abdramane Camara, 2019. "The effect of foreign direct investment on tax revenue in developing countries," Working Papers hal-03188025, HAL.
  43. Martin Bes & Daniel Alvarez-Estrada, 2013. "Promoting Growth in the Caribbean : Tax Incentives in Theory and in Practice [Promoción del crecimiento en el Caribe : incentivos fiscales en teoría y en la práctica]," World Bank Publications - Reports 16619, The World Bank Group.
  44. Sokolovskyi, Dmytro, 2018. "Factors for the formation of inefficient states when using tax incentive regimes," MPRA Paper 89141, University Library of Munich, Germany.
  45. Seife Ayele, 2006. "The industry and location impacts of investment incentives on SMEs start-up in Ethiopia," Journal of International Development, John Wiley & Sons, Ltd., vol. 18(1), pages 1-13.
  46. Mr. Sebastian Sosa, 2006. "Tax Incentives and Investment in the Eastern Caribbean," IMF Working Papers 2006/023, International Monetary Fund.
  47. Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, 2004. "Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies," World Bank Publications - Books, The World Bank Group, number 15067, December.
  48. Federico Revelli, 2013. "Tax incentives for cultural heritage conservation," Chapters, in: Ilde Rizzo & Anna Mignosa (ed.), Handbook on the Economics of Cultural Heritage, chapter 6, pages i-i, Edward Elgar Publishing.
  49. International Finance Corporation & Multilateral Investment Guarantee Agency & World Bank, 2009. "A Handbook for Tax Simplification," World Bank Publications - Reports 28206, The World Bank Group.
  50. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.
  51. Estian Calitz & Eva Muwanga-Zake & Alexius Sithole & Wynnona Steyn, 2021. "Depreciation allowances in South Africa," Studies in Economics and Econometrics, Taylor & Francis Journals, vol. 45(1), pages 1-22, January.
  52. Mr. Manuk Ghazanchyan & Mr. Alexander D Klemm & Yong Sarah Zhou, 2018. "Tax Incentives in Cambodia," IMF Working Papers 2018/071, International Monetary Fund.
  53. Marriott, Lisa, 2010. "The Science of Taxing the Arts," Working Paper Series 19143, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  54. Garsous, Grégoire & Corderi, David & Velasco, Mercedes & Colombo, Andrea, 2017. "Tax Incentives and Job Creation in the Tourism Sector of Brazil’s SUDENE Area," World Development, Elsevier, vol. 96(C), pages 87-101.
  55. Yongzheng Liu & Jie Mao, 2019. "How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 261-291, August.
  56. Alvaro Cuervo-Cazurra & Bernardo Silva-Rêgo & Ariane Figueira, 2022. "Financial and fiscal incentives and inward foreign direct investment: When quality institutions substitute incentives," Journal of International Business Policy, Palgrave Macmillan, vol. 5(4), pages 417-443, December.
  57. Diego Vallarino, 2023. "Incentives for Private Industrial Investment in historical perspective: the case of industrial promotion and investment promotion in Uruguay (1974-2010)," Papers 2310.07738, arXiv.org.
  58. Anna Danielova & Sudipto Sarkar, 2011. "The effect of leverage on the tax‐cut versus investment‐subsidy argument," Review of Financial Economics, John Wiley & Sons, vol. 20(4), pages 123-129, November.
  59. Marriott, Lisa, 2010. "The Science of Taxing the Arts," Working Paper Series 4041, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  60. Nguyen-Thanh, David & Strupat, Christoph, 2012. "Is the Burden Too Small? – Effective Tax Rates in Ghana," Ruhr Economic Papers 389, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  61. Hulya Celebi & Sabina Hodžić, 2017. "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 17-31.
  62. Segundo Camino‐Mogro, 2023. "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 2129-2156, October.
  63. International Monetary Fund, 2014. "The Bahamas: Tax Reforms for Increased Buoyancy," IMF Staff Country Reports 2014/017, International Monetary Fund.
  64. Seydou Coulibaly & Abdramane Camara, 2022. "The end of tax incentives in mining? Tax policy and mining foreign direct investment in Africa," African Development Review, African Development Bank, vol. 34(S1), pages 177-194, July.
  65. Jun Wang & Congcong Liu & Zhuan Xie & Guangjun Shen, 2024. "Tax incentives and corporate innovation: Evidence from China's value‐added tax reform," Contemporary Economic Policy, Western Economic Association International, vol. 42(1), pages 183-202, January.
  66. Ms. Jingqing Chai & Rishi Goyal, 2008. "Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union," IMF Working Papers 2008/257, International Monetary Fund.
  67. Jasiniak Magdalena & Koziński Jakub, 2017. "Tax incentives as an instrument attracting investors to Special Economic Zones," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 13(2), pages 36-44, December.
  68. repec:col:000093:012622 is not listed on IDEAS
  69. World Bank Group, 2017. "Special Economic Zones," World Bank Publications - Reports 29054, The World Bank Group.
  70. Akinleye Gideon T. & Olarewaju Odunayo M. & Fajuyagbe Samson B., 2019. "Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 7-24, December.
  71. Pritha Mitra, 2010. "How Can Regional Public Expenditure Stimulate FDI in the Mekong?," Chapters, in: Suiwah Leung & Ben Bingham & Matt Davies (ed.), Globalization and Development in the Mekong Economies, chapter 5, Edward Elgar Publishing.
  72. Mold, Andrew, 2004. "A proposal for unitary taxes on the profits of transnational corporations," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
  73. Lei Zhang & Yuyu Chen & Zongyan He, 2018. "The effect of investment tax incentives: evidence from China’s value-added tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 913-945, August.
  74. Nathan M. Jensen & Michael G. Findley & Daniel L. Nielson, 2020. "Electoral Institutions and Electoral Cycles in Investment Incentives: A Field Experiment on Over 3,000 U.S. Municipalities," American Journal of Political Science, John Wiley & Sons, vol. 64(4), pages 807-822, October.
  75. Azevedo, Alcino & Pereira, Paulo J. & Rodrigues, Artur, 2021. "Optimal timing and capacity choice with taxes and subsidies under uncertainty," Omega, Elsevier, vol. 102(C).
  76. Timur Gareev, 2013. "The special economic zone in the Kaliningrad region: development tool or institutional trap?," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 13(2), pages 111-127, December.
  77. James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
  78. Robert Dibie & Raphael Dibie, 2020. "Analysis of the Determinants of Tax Policy Compliance in Nigeria," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(2), pages 3462-3462, December.
  79. MIHĂILĂ, Nicoleta, 2016. "Theoretical Aspects Regarding The Tax Facilities For Enterprises In Romania And Some Eu Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 20(4), pages 37-51.
  80. Radoslaw Piwowarski, 2007. "The Polish tax system - What has been achieved thus far? What should be done in the future?," CASE Network Studies and Analyses 0340, CASE-Center for Social and Economic Research.
  81. repec:vuw:vuwscr:19143 is not listed on IDEAS
  82. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
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