Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment

This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

This publication reports the results of a project examining taxation and foreign direct investment (FDI).

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

This report investigates how tax structures can best be designed to support GDP per capita growth.

Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.