The OECD has published a paper on their Investment Tax Incentives Database, which presents the methodology used to develop the database as well as insights from an initial data collection in 36 developing countries.
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Building an Investment Tax Incentives database
Methodology and initial findings for 36 developing countries
The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper …