Tax Incentives Around The World

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2016-07-12

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Abstract

Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending.

This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

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Scholars@Duke

James

Sebastian S. James

Professor of Practice in the Sanford School of Public Policy

Sebastian S. James is Professor of the Practice of Public Policy at the Sanford School of Public Policy. Previously, he was Senior Economist at the World Bank where he was for over fifteen years. At the World Bank, he has advised several countries in Africa, Asia, Latin America, the Middle East, and Eastern Europe on the design of their tax policy and tax administration with an emphasis on economic growth and fiscal adequacy. He has also worked in cross-cutting areas covering the role of Tax Policy on Investment Policy, Inequality and Climate Change and his research work on Tax Incentives is influential. Prior to the World Bank he was with the Indian Revenue Service and held senior positions in the India’s Tax Administration and Tax Policy between 1996 and 2002.


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