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 (anglais)

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-income countries, and there are many examples in which they are reported to be redundant, that is, investment will have been undertaken even without them. And their fiscal cost can be high, reducing opportunities for much-needed public spending...

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INFORMATION

Date du document
2015/10/15
Type de document
Document de travail
Numéro du rapport
100756
Volume
1
Total Volume(s)
1
Pays
Monde,
Région
Autres,
Date de publication
2015/11/06
Disclosure Status
Disclosed
Titre du rapport
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
Mots clé
tax incentive

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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 (anglais)

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