Tax Incentives Around The World

dc.contributor.author

James, Sebastian

dc.date.accessioned

2023-10-11T02:12:14Z

dc.date.available

2023-10-11T02:12:14Z

dc.date.issued

2016-07-12

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2023-10-11T02:12:13Z

dc.description.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.

dc.identifier.isbn

0231541643

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9780231541640

dc.identifier.uri

https://hdl.handle.net/10161/29222

dc.publisher

Columbia University Press

dc.subject

Business & Economics

dc.title

Tax Incentives Around The World

dc.type

Book section

pubs.organisational-group

Duke

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Sanford School of Public Policy

pubs.organisational-group

Duke Center for International Development

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