Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries

Alessandra Celani, Luisa Dressler and Martin Wermelinger
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Alessandra Celani: OECD
Martin Wermelinger: OECD

No 2022/01, OECD Working Papers on International Investment from OECD Publishing

Abstract: 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 quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals.

JEL-codes: C80 F21 H25 (search for similar items in EconPapers)
Date: 2022-02-24
New Economics Papers: this item is included in nep-pub
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:oec:dafaaa:2022/01-en

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