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7. Tax Incentives Around the World
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Chapters in this book
- Frontmatter i
- Contents v
- Foreword vii
- 1. Introduction 1
-
Part I. Investment Incentives: An Introduction
- 2. Types of Investment Incentives 17
- 3. Definitions, Motivations, and Locational Determinants of Foreign Direct Investment 45
-
Part II. A Global Overview of Investment Incentives
- 4. The Use of Investment Incentives: The Cases of R&D-Related Incentives and International Investment Agreements 63
- 5. Incentives in the European Union 94
- 6. Incentives in the United States 122
- 7. Tax Incentives Around the World 153
-
Part III. Designing Incentives Programs to Get Value for Money and Achieve Intended Goals
- 8. A Holistic Approach to Investment Incentives 179
- 9. Investment Incentives for Sustainable Development 204
- 10. Cost-Benefit Analysis of Investment Incentives 228
-
Part IV. Reducing Incentives Competition: Regulatory Efforts to Limit “Races to the Bottom”
- 11. Regulation of Investment Incentives: National and Subnational Efforts to Regulate Competition for Investment Through the Use of Incentives 251
- 12. Regulation of Investment Incentives: Instruments at an International/Supranational Level 264
- 13. Conclusions: Outstanding Issues on the Design and Implementation of Incentives Policies 323
- Acknowledgments 329
- Contributors 331
- Index 335
Chapters in this book
- Frontmatter i
- Contents v
- Foreword vii
- 1. Introduction 1
-
Part I. Investment Incentives: An Introduction
- 2. Types of Investment Incentives 17
- 3. Definitions, Motivations, and Locational Determinants of Foreign Direct Investment 45
-
Part II. A Global Overview of Investment Incentives
- 4. The Use of Investment Incentives: The Cases of R&D-Related Incentives and International Investment Agreements 63
- 5. Incentives in the European Union 94
- 6. Incentives in the United States 122
- 7. Tax Incentives Around the World 153
-
Part III. Designing Incentives Programs to Get Value for Money and Achieve Intended Goals
- 8. A Holistic Approach to Investment Incentives 179
- 9. Investment Incentives for Sustainable Development 204
- 10. Cost-Benefit Analysis of Investment Incentives 228
-
Part IV. Reducing Incentives Competition: Regulatory Efforts to Limit “Races to the Bottom”
- 11. Regulation of Investment Incentives: National and Subnational Efforts to Regulate Competition for Investment Through the Use of Incentives 251
- 12. Regulation of Investment Incentives: Instruments at an International/Supranational Level 264
- 13. Conclusions: Outstanding Issues on the Design and Implementation of Incentives Policies 323
- Acknowledgments 329
- Contributors 331
- Index 335