Event: Enhancing Domestic Resource Mobilization A Guide on Using Tax Incentives for Optimal Investment Returns 29 January 2024 Author / Speaker Policy Brief Countries worldwide provide tax incentives to stimulate domestic and foreign investment. These incentives are designed as special provisions within the tax code, favoring specific types of investments, investors, or products. They are particularly prevalent among developing countries, including those in Asia and the Pacific. Disclaimer The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. Topics Public-Private Partnership