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 presents
the methodology used to develop the database and insights from an initial data collection
in 36 developing countries. The paper describes a classification to structure quantitative
and qualitative information on investment tax incentives across three dimensions:
design features, eligibility conditions and their legal basis. The data reveal that
tax exemptions are the most widely used CIT instrument across the 36 countries and
identifies notable differences between the incentives used within and outside of Special
Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports
an area related to the Sustainable Development Goals.
Published on February 24, 2022
In series:OECD Working Papers on International Investmentview more titles