Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/254113 
Authors: 
Year of Publication: 
2020
Series/Report no.: 
Columbia FDI Perspectives No. 279
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
Abstract: 
Countries are increasingly relying on corporate tax incentives to attract FDI. However, governments often overestimate the role of these instruments in swaying investors, translating to lost tax revenue, market distortions, and other unintended consequences. This Perspective provides good practice guidelines for policymakers to adopt incentives in a strategic, cost-effective manner.
Document Type: 
Research Report

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