2020 Reports
Leveraging corporate tax incentives to attract FDI: design and implementation considerations
Countries are increasingly relying on corporate tax incentives to attract FDI. However, governments often overestimate the role of these instruments in swaying investors, translating to lost tax revenue, market distortions, and other unintended consequences. This Perspective provides good practice guidelines for policymakers to adopt incentives in a strategic, cost-effective manner.
Subjects
Files
- No 279 - Kronfol - FINAL.pdf application/pdf 139 KB Download File
More About This Work
- Academic Units
- Columbia Center on Sustainable Investment
- Publisher
- Columbia Center on Sustainable Investment
- Series
- Columbia FDI Perspectives, 279
- Published Here
- November 2, 2021
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- 利用公司税收优惠政策吸引外国直接投资:设计和实施注意事项