Investment Timing Problem Under Tax Allowances: The Case of Special Economic Zones

Vadim Arkin,Svetlana Arkina,Alexander Slastnikov

doi:10.1007/978-3-540-77903-2_27

Investment Timing Problem Under Tax Allowances: The Case of Special Economic Zones

Vadim Arkin, Svetlana Arkina + Show 1 more

https://doi.org/10.1007/978-3-540-77903-2_27

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Publication Date: Jan 1, 2008

Citations: 3

Affiliation: Paris 8 University, Université Paris 1 Panthéon-Sorbonne, Central Economics and Mathematics Institute

#Special Economic Zones #Investment Timing Problem + Show 8 more

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Abstract

Special economic zones (SEZ) are aimed at creating a favorable environment (in terms of taxation, custom rights and administrative burden) for businesses. Particularly, the SEZ are dedicated to the development of certain types of industries or to the revitalization of several economically depressed areas. The institutional role of SEZ in economic development is largely referenced in the literature (see for example [3]). Tax exemptions are one of the most used stimuli in order to attract investment in SEZ.

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