Special Economic Zones and how to tax them
menos de 1 minuto Special economic zones (SEZs) are widely used to attract investment, promote exports, and support industrialization, yet their performance is uneven and often uncertain. This How To Note reviews global experience with SEZs—their rapid expansion, diverse design, and mixed economic impact—and highlights that many operate as enclaves with limited spillovers and high fiscal costs. While generous tax incentives are common, evidence suggests they are rarely decisive drivers of investment and can lead to significant revenue losses, distortions, and opportunities for profit Continue lendo→
