Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure...
