Fiscal Policy and Supply Chain Resilience: The Role of Tax Incentives
Fiscal Policy and Supply Chain Resilience: The Role of Tax Incentives

Summary/Abstract: Global supply chains face growing geopolitical, environmental, and technological pressures, making resilience a core policy priority. Beyond regulatory and investment tools, fiscal instruments, especially tax incentives – are increasingly used to reshape production, attract investment, and support green and digital transitions. This study applies a systematic qualitative content analysis to 42 policy documents (2010-2025) from major international organisations and national governments to examine how tax incentives influence supply-chain resilience. Five key instruments are identified – corporate tax holidays, fuel-tax exemptions, accelerated depreciation, dividend tax reductions, and targeted tax credits – and analysed across maritime, manufacturing, and high-tech sectors. The findings show that cost-relief incentives have limited impact in legacy sectors, while targeted incentives for reshoring, clean energy, and strategic technologies are more effective when embedded in broader policy mixes. Conceptually, the paper links fiscal multiplier logic with resilience theory, highlighting tax incentives as strategic policy levers rather than passive cost tools, and draws implications for more targeted, transparent, and internationally coordinated fiscal designs.

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