A review of investment incentives in ASEAN countries
Abstract
To summarize, this paper will (1) provide a broad
overview of the investment incentive schemes made available
by ASEAN countries in the context of their overall tax
System's; (2) appraise the impact of these tax incentives on
the profitability of prospective investments; and
(3) quantify the changes induced by the investment
incentives on the user cost of capital.