Online annex: Inter-agency Task Force on Financing for Development (https://developmentfinance.un.org). Prevalence of income tax incentives, 2014 ,Tax holiday/Tax exemption,Reduced Tax rate,Investment allowance/Tax credit,R&D Tax Incentive,Super-deductions,SEZ/Free Zones/EPZ/Freeport,Discretionary process available,Incentives in Investment Code Developed,25,29.16666667,43.75,56.25,12.5,62.5,25,6.25 MICs,69.23076923,42.30769231,39.42307692,19.23076923,12.5,65.38461538,43.26923077,25 SIDS,35.13513514,10.81081081,24.32432432,5.405405405,8.108108108,27.02702703,32.43243243,21.62162162 LDCs,68.75,45.83333333,58.33333333,8.333333333,10.41666667,47.91666667,62.5,56.25 Chart downloaded on 2019-09-07 13:10:20 from https://developmentfinance.un.org based on data from James, Sebastian, 2014 Source: James, Sebastian, 2014, “Tax and non-tax incentives and investments: Evidence and Policy Implications”, Investment Climate Advisory Services. World Bank Group, June 2014.