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发展中国家吸引FDI税收政策的变化(发)
The Changing Structure of Tax Policies for
Foreign Direct Investment in
Developing Countries
Jack M. Mintz ∗
1. Introduction
Developing countries keen to attract foreign direct investment (FDI) have
typically used various preferential tax policies to be competitive. Tax holidays have been
especially prevalent in the 1980s (Mintz [1990] and Shah [1995]) since they provide new
foreign investors a low-tax regime for a qualifying period on the presumption that a
company needs time to establish good levels of profitability.
With increased globalization, many developing countries have been incorporating
new tax policies for multinationals to establish headquarter, financial and trading
operations in their jurisdictions. To attract FDI, while preserving revenue by countering
efforts by multinationals to shift profits from high to low tax jurisdictions, many
∗ Deloitte Touche Professor of Taxation, J. L. Rotman School of Management, University of Toronto
and President and CEO, C. D. Howe Institute, Toronto. Address for correspondence: C. D. Howe Institute,
125 Adelaide Street East, Toronto, M5C 1L7.
1
2 International Studies Program Public Finance Conference
The Challenges of Tax Reform in a Global Economy
countries have chosen low corporate income tax rates, low or no withholding taxes on
income payments to non-residents, or low rates applied to income earned by holding
companies. These policies seem to have become common in the past ten years compared
to traditional tax holidays incentives.
Picking the top 15 developing countries in terms of the FDI as a proportion of
GDP for
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