Foreign direct investment tax incentives

The estimation approach is based on the methodology suggested by IMF, OECD, UN and World Bank (2015). It uses firm-level data on financial accounts and ownership structure of registered companies, obtained from the Orbis database. The sample firms are foreign subsidiaries, i.e. firms with foreign ownership of more than 50 per cent of total stocks. The main analysis includes 9 Asia-Pacific countries that reported with at least 100 foreign subsidiaries. The table below reports six additional countries in which the number of reported firms is fewer than 100. The data period is 2014.

Sustainable Development Goals:

No Poverty

Decent Work and Economic Growth

Reduced Inequalities