Developing countries keen to attract foreign direct investment (FDI) have typically used various preferential tax policies to be competitive. Tax holidays have been especially prevalent in the 1980s (Mintz [1990] and Shah [1995]) since they provide new foreign investors a low-tax regime for a qualifying period on the presumption that a company needs time to establish good levels of profitability.Working Paper Number 04-46
Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continen...
The Central- and East European Countries have lowered their corporate tax rates substantially in ord...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...
According to the conventional wisdom, tax incentives for investment - in particular for foreign dire...
In the process of globalization of the world economy, foreign direct investment has a significant im...
The problem of low domestic savings is inherent in most Southern African Development Community (SADC...
Internal resource mobilisation remains a big challenge for developing countries. While many studies ...
Part I of this article concluded that tax incentives for foreign direct investment (FDI) have become...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...
Tax policy advisers often counsel the governments of developing countries against using investment i...
This paper will discuss the obstacles governments of developing countries face in regulating related...
As economic globalization progresses, many developed countries have undertaken corporation tax refor...
Previously reported effects of institutional quality, macroeconomic conditions and taxation on forei...
Countries are increasingly relying on corporate tax incentives to attract FDI. However, governments ...
Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continen...
Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continen...
The Central- and East European Countries have lowered their corporate tax rates substantially in ord...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...
According to the conventional wisdom, tax incentives for investment - in particular for foreign dire...
In the process of globalization of the world economy, foreign direct investment has a significant im...
The problem of low domestic savings is inherent in most Southern African Development Community (SADC...
Internal resource mobilisation remains a big challenge for developing countries. While many studies ...
Part I of this article concluded that tax incentives for foreign direct investment (FDI) have become...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...
Tax policy advisers often counsel the governments of developing countries against using investment i...
This paper will discuss the obstacles governments of developing countries face in regulating related...
As economic globalization progresses, many developed countries have undertaken corporation tax refor...
Previously reported effects of institutional quality, macroeconomic conditions and taxation on forei...
Countries are increasingly relying on corporate tax incentives to attract FDI. However, governments ...
Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continen...
Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continen...
The Central- and East European Countries have lowered their corporate tax rates substantially in ord...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...