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Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment

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  • International Monetary Fund
  • OECD
  • United Nations
  • World Bank

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  • International Monetary Fund & OECD & United Nations & World Bank, 2015. "Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment," World Bank Publications - Reports 22924, The World Bank Group.
    • Handle: RePEc:wbk:wboper:22924
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    References listed on IDEAS

    as
    1. Alexander Klemm, 2010. "Causes, benefits, and risks of business tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 315-336, June.
    2. W. Steven Clark & Alexander Klemm, 2015. "Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning," Canadian Tax Journal, Canadian Tax Foundation, vol. 63(1), pages 133-148.
    3. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6, National Bureau of Economic Research, Inc.
    4. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 639-660, winter.
    5. Duanjie Chen & Jack Mintz, 2013. "2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 6(35), November.
    6. Mintz, Jack M, 1990. "Corporate Tax Holidays and Investment," The World Bank Economic Review, World Bank, vol. 4(1), pages 81-102, January.
    7. Wiedemann, Verena & Finke, Katharina, 2015. "Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and tax incentives," ZEW Discussion Papers 15-014, ZEW - Leibniz Centre for European Economic Research.
    8. repec:oup:ecpoli:v:17:y:2002:i:35:p:449-495 is not listed on IDEAS
    9. Spengel, Christoph & Endres, Dieter & Finke, Katharina & Heckemeyer, Jost, 2014. "Effective tax levels using the DEVEREUX/GRIFFITH methodology: Project for the EU Commission TAXUD/2013/CC/120," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111463.
    10. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition [‘Do domestic firms benefit from direct foreign investment? Evidence from Venezuela’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 17(35), pages 449-495.
    11. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1.
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