Using Tax Incentives to Compete for Foreign Investment: Are They Worth the Costs?

By Louis T. Wells, N. Allen, J. Morisset, Neda Pirnia. 2001

114 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/1d53be97774f3cfd32584fbe1535bac353bd4d21

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In Accounting

1. E. Cleeve
2. Alexander Klemm

Citations in the corpus

• Causes, benefits, and risks of business tax incentives (2010, background): “36 See also Wells and Allen (2001) for a study of Indonesia, which is particularly interesting, because Indonesia repeatedly introduced and abolished tax holidays, with apparently little effect on FDI.”
• How Effective Are Fiscal Incentives to Attract FDI to Sub-Saharan Africa? (2008, background): “Second, opponents (e.g. Halvorsen, 1995; Wilson, 1996; Osman, 2000; Wells et al, 2001) believe that fiscal incentives may not be the first-best mechanism for attracting FDI and the costs of incentives to attract FDI outweigh the benefits.”
• The determinants of liberalization of FDI policy in developing countries: a cross-sectional analysis, 1992-2001 (2004, background): “4 While there is a considerable literature dealing with the impact of tax concessions and other incentives to attract FDI (see Morisset and Pirnia, 2001 for a review), the literature 4 See Eichengreen (2001) for a thorough review of capital account liberalization.”