Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment : A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank

Report English OPEN
International Monetary Fund; OECD; United Nations; World Bank;
(2015)
  • Publisher: World Bank, Washington, DC
  • Subject: LEGAL PROTECTIONS | INTANGIBLE | LEGAL FRAMEWORK | TREATIES | TAXES | TAX TREATMENT | EQUITY | INVESTORS | MACROECONOMIC INSTABILITY | STAMP DUTIES | TAX BENEFITS | INSTRUMENTS | TAX REGIME | PROPERTY RIGHTS PROTECTION | OPTIONS | PROPERTY | TAX RULES | INVESTING | ECONOMIC DEVELOPMENTS | EXPORTERS | OPPORTUNITY COST | TAX DEDUCTIONS | PROFITS | EMERGING MARKET | INVESTMENT | FOREIGN INVESTORS | FOREIGN DIRECT INVESTMENT | INTELLECTUAL PROPERTY | PUBLIC SPENDING | DOMESTIC CAPITAL | TRANSPARENCY CODE | EXPENDITURES | TAX RATE | TRANSPARENCY | STRATEGIC INVESTOR | RETURNS | LOSS OF REVENUE | TRADING | DOMESTIC MARKET | TAX INCENTIVES | TAX EXEMPTION | INVESTMENT POLICY | CASH TRANSFER | INVESTMENTS | SETTLEMENT | LOCAL MARKET | LABOR MARKETS | MACROECONOMIC STABILITY | CURRENCY | INTERNATIONAL ECONOMICS | INVESTMENT CLIMATE | CREDITORS | PUBLIC FINANCE | GLOBALIZATION | FINANCIAL SYSTEMS | WEALTH CREATION | OFFSHORE” FINANCIAL CENTERS | MONETARY FUND | EXTERNAL FINANCE | PROPERTY RIGHTS | LONG-TERM CAPITAL | DIRECT INVESTMENT | COMPLIANCE COSTS | FUTURE | INCOME TAXES | INTERESTS | INVESTMENT BEHAVIOR | RETURN | FOREIGN INVESTMENT | DEVELOPMENT BANK | EXPENDITURE | RULE OF LAW | FISCAL POLICY | ECONOMIC DEVELOPMENT | GOODS | SETTLEMENT PROCEDURE | ENABLING ENVIRONMENT | BANK POLICY | GOOD | TAX SYSTEMS | DOUBLE TAX | HOST COUNTRY | TAX RATES | REVENUE | CORPORATE TAX RATE | ENFORCEMENT MECHANISM | CAPITAL STOCK | CREDIBILITY | STOCK | GUARANTEES | BENEFICIARIES | LOCAL MARKETS | TARIFFS | BUDGET | TAX POLICIES | LIABILITY | POLITICAL ECONOMY | EQUIPMENT | TAX | INTANGIBLE ASSETS | ARBITRATION | ECONOMIC POLICIES | MARKET | TAX POLICY | MARKETS | GOVERNMENT REVENUE | VALUE OF ASSETS | TREASURY | TAX CODE | EXCHANGE | INCOME TAX | EMERGING ECONOMIES | FINANCES | TAX INCENTIVE | INTERNATIONAL TRADE | ALLOCATION OF CAPITAL | TAX EXEMPTIONS | LOAN | GLOBAL ECONOMY | TAX PROVISIONS | PUBLIC INVESTMENTS | INVESTMENT PROJECTS | INSTRUMENT | FOREIGN CAPITAL | MICRO DATA | CONTRACTS | POLITICAL STABILITY | PERC | DEVELOPING COUNTRY | INTEREST | EMERGING MARKET ECONOMIES | LOAN GUARANTEES | PUBLIC FUNDS | DOMESTIC MARKETS | TAX CREDITS | EMERGING MARKETS | SMALL BUSINESS | PROFIT | INVESTMENT PROCESS | TAX CREDIT | TAX SYSTEM | MARKET FAILURES | FOREIGN INVESTMENTS | INCOME LEVELS | LEGAL DRAFTING | REVENUES | BUDGETING | MARKET ECONOMIES | INTERNATIONAL DEVELOPMENT | TRANSITION ECONOMIES | PERSONAL INCOME | INVESTOR | DEVELOPING COUNTRIES | TREATY | LEGISLATIVE FRAMEWORK | LONG-TERM INVESTMENT | JUDICIAL SYSTEMS | FINANCE | TAX DEFERRAL | LEVEL PLAYING FIELD | LEGAL SYSTEM
    acm: ComputingMilieux_GENERAL

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-... View more
Share - Bookmark