The sub fonds contains records documenting various activities of the Incentives and Comparative Advantage (INCA) unit established in August 1981 initially within the Industrial Development and Finance Department in the Central Projects Staff (CPS) and later incorporated within the Industry Department, Strategy and Policy Division (INDSP). The records reflect organization and management of the unit, support of INCA studies conducted in various developing countries, and development of applied research products and tools. Earlier records from the early to late 1970s were created and maintained by the Development Research Center (DRC) unit within the Development Policy Vice Presidency (VPD) that conducted INCA research and ad hoc support during this period.