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Publication Detail
TRJ 2000 Vol XII No 3-a: Recent Developments in Investment Incentives in Selected Asian Countries

The study presents the current trends in investment incentives in selected Asian countries, namely, Brunei, Indonesia, Philippines, Singapore, Taiwan, Thailand, Vietnam, People's Republic of China and South Korea, to determine the direction of the grant of incentives in terms of the type and beneficiary of incentives, and period of availment, among others. It notes that while competition for foreign investments is one of the primary influences in the grant of generous incentives, there is also considerable evidence to suggest that incentives are relatively a minor factor in the locational decisions of transnational companies relative to other locational advantages, such as market size and growth, production costs, skill levels, adequate infrastructure, economic stability, and the quality of the general regulatory framework.

National Tax Research Center
Authors Keywords
National Tax Research Center; investment incentive system; investment gaps; fiscal management; investment; fiscal policy; fiscal sector; fiscal incentives;
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Published in 2000 and available in the NTRC Library or NO PDF AVAILABLE Downloaded 0 times since November 25, 2011
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