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Leveraging corporate tax incentives to attract FDI: design and implementation considerations

Kronfol, Hania

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.

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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