Perfekcjonizm jako dążenie do doskonałości - definicje, typologie, modele

Abstract

It is a widely accepted practice by governments to grant tax incentives to entice and retain foreign direct investment (FDI). Since many countries seek to attract FDI, an "incentive competition" or "bidding war" between countries takes place, whereby some countries attempt to offer foreign investors the most favorable inducements. This article has proceeded from the basic premise -- supported by both theoretical arguments and empirical findings -- that FDI competition may be harmful. The global response to FDI competition needs to take into consideration the two-stage game approach, in order to devise an effective and viable international agreement. There are, however, two elements necessary for a successful global agreement: first, governments must agree to limit targeted tax incentives or to eliminate them altogether, and, second, they must agree to monitor the agreement and impose sanctions on any party that breaks it.