Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed an

This is a global study of government subsidies to attract investment. The book shows how corporations use site selection as rent extraction, with developing cou

Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax sy

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to