Rethinking Investment Incentives
This commentary tracks the disadvantages of long term tax holidays and describes how targeted and temporary tax reductions and allowances can help create a more stable and sustainable setting for long term foreign direct investment.
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What Drives Investment Policy-makers in Developing Countries to Use Tax Incentives?
The article explores the reasons behind the use of tax incentives in developing countries to attract investment, examining the pressures, challenges, and alternative strategies that exist.
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