Using Tax Incentives to Compete for Foreign Investment: Are They Worth the Costs? (FIAS Occasional Papers)

This volume consists of two essays both on the use of tax incentives to attract foreign direct investment. The first essay examines this issue in the context of Indonesia. The authors of this essay contend that tax incentives for foreign investors are not part of the solution but may actually be counterproductive. The second essay in this volume provides a review of earlier literature pertaining to the same issues discussed in the first essay.