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Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries

Author

Listed:
  • Alessandra Celani

    (OECD)

  • Luisa Dressler

    (OECD)

  • Martin Wermelinger

    (OECD)

Abstract

The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals.

Suggested Citation

  • Alessandra Celani & Luisa Dressler & Martin Wermelinger, 2022. "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries," OECD Working Papers on International Investment 2022/01, OECD Publishing.
    • Handle: RePEc:oec:dafaaa:2022/01-en
    DOI: 10.1787/62e075a9-en
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    Cited by:

    1. -, 2023. "Estadísticas tributarias en América Latina y el Caribe 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48895 edited by Cepal.
    2. Mertzanis, Charilaos & Hamill, Philip A. & Pavlopoulos, Athanasios & Houcine, Asma, 2024. "Sustainable investment conditions and corporate cash holdings in the MENA region: Market preparedness and Shari'ah-compliant funds," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 1043-1063.
    3. Benuzzi, Matteo & Klaser, Klaudijo & Bax, Karoline, 2024. "Which ESG+F dimension matters most to retail investors? An experimental study on financial decisions and future generations," Journal of Behavioral and Experimental Finance, Elsevier, vol. 41(C).
    4. -, 2023. "Revenue Statistics in Latin America and the Caribbean 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48896 edited by Eclac.

    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General

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