Partner Organizations
Development Partners
The Platform for Collaboration on Tax is also supported by the governments of
France
Japan
The Netherlands
Norway
Switzerland
United Kingdom
Tax incentives are a core area of focus for the PCT. Considering recent international tax developments, including the introduction of the global minimum tax (GMT) under the Global Anti-Base Erosion Rules (GloBE), the PCT in May 2025 launched the Tax Incentives Principles (TIPS). Building on the 2015 report on the Effective and Efficient Use of Tax Incentives for Investment in Low Income Countries, the Tips – which are aspirational in nature – are intended to help policymakers identify and secure any potential social gains from tax incentives while avoiding their pitfalls. They focus on six key stages in the lifecycle of tax incentives, namely Justification, Design, International Considerations, Legislation, Implementation and Evaluation.
The TIPS document was published following an extensive public consideration, launched in late 2024.
Below is a collection of curated knowledge resources relevant to tax incentives. It includes policy reports, technical assistance notes, guidelines, academic papers, and statistics from PCT Partners and external sources. The list is updated regularly.
- Lydia E Sofrona, Christophe J Waerzeggers, and Brendan Crowley, (2025), “Strengthening Tax Governance Through Legal Design”, IMF Working Papers, No. 2025/017, IMF, Washington DC
- Hebous, S., C. Hillier and A. Mengistu (2024), “Deciphering the GloBE in a Low-Tax Jurisdiction”, IMF Working Papers, No. 2024/064, IMF, Washington DC
- Hebous S. and M. Andualem (2024), “Efficient Economic Rent Taxation under a Global Minimum Corporate Tax”, IMF Working Papers, No. 2024/057, IMF, Washington DC
- Pecho, M., Markov, S.E., Wood, P.R., Auclair, R., and Velayos, F., (2024), “Managing Tax Incentives in Developing Countries”, IMF, Washington DC
- IMF (2023), “International Corporate Tax Reform”, IMF Policy Papers, No. 2023/001, IMF, Washington DC
- Beer, S., benedek, D., Erard, B., and Loeprick, J. (2022), “How to Evaluate tax Expenditures”, IMF, Washington DC
- Wen J. (2020), “Temporary Investment Incentives”, IMF Covid 19 Special Series, IMF, Washington DC
- IMF (2019), “Tax Expenditure Reporting and Its Use in Fiscal Management: A guide for Developing Economies”, IMF, Washington DC
- OECD (2025), "OECD Investment Tax Incentives Database 2024 update: Corporate income tax incentives in emerging and developing economies", OECD Business and Finance Policy Papers, No. 79, OECD Publishing, Paris
- OECD (2024), "OECD R&D tax incentives database: Highlights from the April 2024 update", OECD Publishing, Paris
- OECD (2024), "The Role of Incentives in Investment Promotion: Trends and Practices in OECD Member Countries", OECD Publishing, Paris
- Hugger, F., et al. (2024), "The Global Minimum Tax and the taxation of MNE profit", OECD Taxation Working Papers, No. 68, OECD Publishing, Paris
- Hugger, F., A. González Cabral and P. O’Reilly (2023), "Effective tax rates of MNEs: New evidence on global low-taxed profit", OECD Taxation Working Papers, No. 67, OECD Publishing, Paris
- OECD (2023), "Improving transparency of incentives for investment facilitation", OECD Business and Finance Policy Papers, No. 35, OECD Publishing, Paris
- González Cabral, A., et al. (2023), "Effective tax rates for R&D intangibles", OECD Taxation Working Papers, No. 63, OECD Publishing, Paris
- González Cabral, A., et al. (2023), "A time series perspective on income-based tax support for R&D and innovation", OECD Taxation Working Papers, No. 62, OECD Publishing, Paris
- OECD (2023), "Income-based tax relief for R&D and innovation: An integrated view", OECD Science, Technology and Industry Policy Papers, No. 161, OECD Publishing, Paris
- Celani, A., L. Dressler and T. Hanappi (2022), "Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries", OECD Taxation Working Papers, No. 58, OECD Publishing, Paris
- Celani, A., L. Dressler and M. Wermelinger (2022), "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries", OECD Working Papers on International Investment, No. 2022/01, OECD Publishing, Paris
- OECD (2022), "OECD Tax Policy Reviews: Colombia 2022", OECD Tax Policy Reviews, OECD Publishing, Paris
- OECD (2022), "Tax Incentives and the Global Minimum Corporate Tax: Reconsidering Tax Incentives after the GloBE Rules", OECD Publishing, Paris
- González Cabral, A., S. Appelt and T. Hanappi (2021), "Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives", OECD Taxation Working Papers, No. 54, OECD Publishing, Paris
- Appelt, S., F. Galindo-Rueda and A. González Cabral (2019), "Measuring R&D tax support: Findings from the new OECD R&D Tax Incentives Database", OECD Science, Technology and Industry Working Papers, No. 2019/06, OECD Publishing, Paris
- UNCTAD (2022), “Corporate Income Taxes and Investment Incentives. A Global Review”, Investment Policy Monitor, No. 8, UNCTAD, New York
- UN (2021), “Selected Issues for Taxation of the Extractives Industries by Developing Countries”, United Nations Handbook, UN, New York
- UN and CIAT (2018), Design and Assessment of Tax Incentives in Developing Countries. Selected Issues and a Country Experience, UN, New York
- World Bank (2024), "Tax Expenditure Manual", World Bank, Washington, DC
- O’Sullivan D. and A. Cebreiro-Gomez (2022), “Global Minimum Tax: From Agreement to Implementation. Policy Considerations, Implementation Options, and Next Steps”, Equitable Growth, Finance and Institutions Insight, World Bank, Washington, DC
- Sabha Y., Y. Liu and W. Douw (2020), “Investment Linkages and Incentives: Promoting Technology Transfer and Productivity Spillovers from Foreign Direct Investment”, Finance, Competitiveness and Innovation in Focus, World Bank, Washington, DC
- Kronfol H. and V. Steenbergen (2020), “Evaluating the Costs and Benefits of Corporate Tax Incentives: Methodological Approaches and Policy Considerations”, Finance, Competitiveness and Innovation in Focus, World Bank, Washington, DC
- Kronfol H., A. Nichols and T. Tran (2019), “Women at Work: How Can Investment Incentives Be Used to Enhance Economic Opportunities for Women?” Policy Research Working Paper, No. 8935, World Bank, Washington, DC
- Andersen M., B. Kett and E. Von Uexkull (2017), “Corporate Tax Incentives and FDI in Developing Countries”, Global Investment Competitiveness Report 2017/2018: Foreign Investor Perspectives and Policy Implications, World Bank, Washington, DC
- World Bank (2024), "World Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manual: A guide to understanding, using, and interacting with the World Bank CIT Incentives Database", Washington, DC
- CIAT (2023), "Tax Expenditure Database of Latin America and the Caribbean (TEDLAC)"
- OECD (2023), "Corporate Tax Statistics 2023", OECD Publishing, Paris
- González Cabral, A., et al. (2023), "A time series perspective on income-based tax support for R&D and innovation", OECD Taxation Working Papers, No. 62, OECD Publishing, Paris
- OECD (2022), “OECD Investment Tax Incentives Database – 2022 Update: Tax incentives for sustainable development” (brochure), OECD Publishing, Paris
- Celani, A., L. Dressler and M. Wermelinger (2022), "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries", OECD Working Papers on International Investment, No. 2022/01, OECD Publishing, Paris
- OECD R&D Tax Incentives Database
- NCSL State Tax Incentives Evaluations Database
- GTED Global Tax Expenditures Database
- GTETI Global Tax Expenditures Transparency Index
- IGF (2019), IGF Mining Tax Incentives Databases
- Beyer, V. (2024), "International investment agreements and the global minimum tax: of treaty troubles and investment incentives", Journal of International Economic Law, Volume 27, Issue 2, June 2024, Pages 241–258
- Stotsky, J. (2024), "Tax Incentives and Investment", The Governance Brief, Issue 54, Asian Development Bank
- Department of Finance, Government of Ireland (2024), "Tax Expenditure Evaluation – Updated Guidelines"
- Chand V. and K. Romanovska (2024), “The Impact of Pillar Two on Corporate Tax Incentives and Incentives Post Pillar Two: The Potential Rise of Tax Credits and Subsidies”, International Tax Studies (ITAXS), Vol.5, No.9, Amsterdam
- Parada L. (2024), “Global Minimum Taxation: A Strategic Approach for Developing Countries”, Columbia Journal of Tax Law, Vol. 15, No. 2, New York
- ATAF (2023), "ATAF Suggested Approach to Drafting Domestic Minimum Top-Up Tax Legislation", African Tax Administration Forum Publishing, Pretoria
- Bammens N. and D. Bettens (2023), “The Potential Impact of Pillar Two on Tax Incentives”, Intertax, Vol.51, Kluwer Law Online
- Christians A., et al. (2023), "A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax", IISD, Winnipeg
- Mataba K., et al. (2023), "Revisiting Tax Incentives as an Investment Promotion Tool: Q&A for Investment Policy-makers", IISD, Winnipeg
- ADB (2023), "Tax Expenditure Estimation Toolkit", Asian Development Bank
- Granger, H., Phillips, D., and Warwick, R. (2021), "An introduction to tax policy appraisal: A guide to assessing the effectiveness and potential impacts of alternative tax policy options", Institute for Fiscal Studies, London, UK
- Addis Tax Initiative (2020), "Perspectives from ATI partner countries on the design of tax incentive regimes", International Tax Compact, Bonn, Germany
- Abramovsky, L., Bird, N., Harris, T., Tyskerud, Y., Weldeabzgi, A., Beyene, Y. A., ... & Keable-Elliott, I. (2018), "Review of corporate tax incentives for investment in low-and middle-income countries", Institute for Fiscal Studies, London
- Readhead, A. (2018), "Tax Incentives in Mining: Minimising Risks to Revenue", IISD, Winnipeg
- Buba, J. & Wong, M. D. (2017), "Special Economic Zones: An Operational Review of Their Impacts", The World Bank, Washington DC