This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI). The ability to offer an internationally competitive tax system is increasingly seen today as a determinative factor influencing FDI. With corporate income tax identified as...

Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful...

The competitiveness of nuclear power plants depends largely on their capital costs that represent some 60 per cent of their total generation costs. Reviewing and analysing ways and means to reduce capital costs of nuclear power plants are essential to enhance the economic viability of the...

Southern Africa suffers from disproportionately expensive capital and this is denying the region its full growth potential. This book presents the ideas and proposals of a group of experts and practitioners from the state and business environments, brought together by the OECD Development Centre...

The private sector and public authorities both need access to capital for investment, job creation and growth. For a number of reasons, explained in this book, Southern Africa suffers from disproportionately expensive capital and this is denying the region its full growth potential. This is a...