scholarly journals Welfare Effects of Distortionary Tax Incentives Under Preference Heterogeneity: An Application to Employer-Provided Electric Cars

2014 ◽  
Author(s):  
Alexandros Dimitropoulos ◽  
Jos N. van Ommeren ◽  
Paul Koster ◽  
Piet Rietveld
Keyword(s):  
Tax Incentives ◽  
Welfare Effects ◽  
Preference Heterogeneity ◽  
Electric Cars ◽  
Distortionary Tax

Not fully charged: Welfare effects of tax incentives for employer-provided electric cars

2016 ◽  
Vol 78 ◽  
pp. 1-19 ◽  
Author(s):  
Alexandros Dimitropoulos ◽  
Jos N. van Ommeren ◽  
Paul Koster ◽  
Piet Rietveld
Keyword(s):  
Tax Incentives ◽  
Welfare Effects ◽  
Electric Cars

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Market and Welfare Effects of Big Box Retail Entry in a Linear City Model with Oligopolistic Competition

2017 ◽  
pp. 123
Author(s):  
Rasha Ahmed ◽  
Mark Stater ◽  
Michael S. Visser
Keyword(s):  
Welfare Effects ◽  
Oligopolistic Competition ◽  
Big Box ◽  
City Model ◽  
Linear City

Welfare Effects of Introducing Competition in the Telecom Sector in Djibouti

2019 ◽  
Author(s):  
Xavier Stephane Decoster ◽  
Gabriel Lara Ibarra ◽  
Vibhuti Mendiratta ◽  
Marco Santacroce
Keyword(s):  
Welfare Effects ◽  
Telecom Sector

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Tax incentives of China’s investments in Zabaykalsky Krai: implementation of behavioral economic models

2020 ◽  
pp. 69-84
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Irina Vitalevna Mezentseva
Keyword(s):  
Behavioral Economics ◽  
Tax Incentives ◽  
Human Mind ◽  
Investment Climate ◽  
Investment Activity ◽  
Investment Projects ◽  
Tax Incentive ◽  
Regional Budget ◽  
Subjective Aspect ◽  
Investment Process

Currently, the Russian regions apply a vast array of tools for regulating the investment process, including tax incentives. Active use of tax preferences is dictated by the fact that in the conditions of regional budget deficit, tax incentives, unlike subsidies, do not require direct budget expenditures for stimulating investment activity. However, the world experience demonstrates that tax incentives do not fall under the group of factors that strongly affect investment decisions. For determining the degree of preference of tax incentives in relation to other measures of regional support, a survey was carried among Chinese investors, who implement investment projects on the territory of Zabaykalsky Krai. The survey was based on a method of hierarchical analysis based on the special matrices by filed in by the investors. The acquired results displayed that out of ten measures of state support, tax incentives hold the eighth place. The calculated coefficient of the significance of tax incentives testifies to the low attractiveness of fiscal stimuli for the Chinese investors. The authora attempted to find the reasons for tax incentive not being in demand. The scientific novelty of this work consists in conducting the analysis of regional legislation that regulates the order of granting investment tax incentives based on the concept of behavioral economics. In the course of application of the provisions of behavioral economics, emphasis was made on the subjective aspect of the mechanism of preferential taxation. The reasonableness of considering such peculiarities of human mind as cognitive inertia and relativity is substantiated with regards to arranging the structure of tax incentives that would allow increasing the importance of tax incentives in formation of investment climate on the territory of Zabaykalsky Krai. The authors make recommendations on increasing the attractiveness of tax incentives among Chinese investors based on the concept of reference point and the effect of loss aversion.

Legal Regime of Tax Incentives according to the Legislation of Russian Federation

2019 ◽  
Author(s):  
Boris Aleksandrovich Fedosimov
Keyword(s):  
Russian Federation ◽  
Tax Incentives ◽  
Legal Regime

SEISMIC RISK ASSESSMENT AND REDUCTION IN ITALY

2019 ◽  
Vol 1 (Special Issue on First SACEE'19) ◽  
pp. 55-75
Author(s):  
Fabio Sabetta
Keyword(s):  
Risk Assessment ◽  
Seismic Risk ◽  
Safety Assessment ◽  
Public Funding ◽  
Tax Incentives ◽  
Technical Training ◽  
Disaster Prevention ◽  
Existing Buildings ◽  
Seismic Risk Assessment ◽  
Post Disaster

In this paper, the main features of the policies adopted in Italy for seismic risk reduction are discussed. Particular attention is given to the Pre-disaster prevention activities such as the implementation of the building code, the seismic risk assessment for a priority scale of intervention, tax incentives and public funding for the vulnerability reduction of the existing buildings, information to population and school education, technical training of experts. The phases of response and post-disaster activities, including emergency management, search and rescue, loss scenarios, and safety assessment of buildings, are also discussed taking example from the most recent devastating earthquakes in Italy (L.Aquila 2009, Amatrice 2016).

Sign in / Sign up

Export Citation Format

Share Document