Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/92571 
Erscheinungsjahr: 
2008
Schriftenreihe/Nr.: 
ISER Discussion Paper No. 717
Verlag: 
Osaka University, Institute of Social and Economic Research (ISER), Osaka
Zusammenfassung: 
Host country governments often grant investment incentives to foreign firms locating in their territories. We show that such preferential treatment of foreign firms can facilitate transfer of foreign technology, induce entry by the local firm, and increase host country welfare. However, this pro-competitive result occurs when preferential treatment is granted for a limited time; i.e., it takes the form of tax holidays, and is absent under permanent tax concessions.
Schlagwörter: 
Tax holidays
Free trade zones
Foreign direct investment
Technology transfer
Multinational firms
JEL: 
F1
O3
Dokumentart: 
Working Paper

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