This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition … and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax … techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition …

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies …-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are … relatively high in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays …

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax … competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to … this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different …

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies …-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are … relatively high in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays …