Tax Incentives and Business Investment

2006 ◽  
Author(s):  
Arturo Ramirez Verdugo
Keyword(s):  
Tax Incentives ◽  
Business Investment

POLICY MATTERS: TAX INCENTIVES FOR BUSINESS INVESTMENT

2013 ◽  
Vol 8 (1) ◽  
Author(s):  
Nargiza Yakubova
Keyword(s):  
Empirical Evidence ◽  
Transition Economy ◽  
Tax Incentives ◽  
Investment Incentives ◽  
Costs And Benefits ◽  
Investment Performance ◽  
Business Investment ◽  
Transitional Countries

The purpose of this paper is to analyze the effects of the use of tax incentives on business investment performance in developing and transitional countries based in best international practices and some empirical evidence. The reasons are overviewed and, the costs and benefits of introduction of tax incentives are examined. The empirical evidence of effectiveness of tax investment incentives is studied in countries such as China, India, Russia, Uzbekistan. The conclusions are drawn, and recommendations are given on further implication of tax investment incentives in countries with transition economy. 

A NOTE ON THE BUSH TAX CUTS: DID THEY SUCCEED IN STIMULATING BUSINESS INVESTMENT?

2016 ◽  
Vol 20 (6) ◽  
pp. 1623-1639
Author(s):  
Ky-hyang Yuhn ◽  
Christopher S. Bennett
Keyword(s):  
Regression Models ◽  
Tax Incentives ◽  
Intervention Analysis ◽  
Investment Incentives ◽  
Budget Deficits ◽  
Tax Reforms ◽  
Business Investment ◽  
Relevant Variables ◽  
Investment Spending ◽  
Tax Cuts

Traditional regression models have reported conflicting results on the effectiveness of tax incentives in stimulating business investment. This study investigates the effects of the Bush tax cuts on U.S. investment using intervention analysis in conjunction with regression analysis that controls for relevant variables. Although intervention analysis has the advantage of allowing the behavior of investment to be influenced only by the time path of exogenous shocks such as tax reforms, control variables can test for the robustness of the results. We have found that the two tax reforms enacted in 2001 and 2003 had little impact on marginal investment incentives. The intervention analysis results are further reinforced by the evidence provided by alternative regression models that control for a host of variables. The failure of the tax reforms to stimulate investment spending may be attributable to several factors, such as a global savings glut, cheap global money, inappropriate designs for tax incentives, and budget deficits.

Tax, Incentives and Small Business Investment

1987 ◽  
Vol 5 (4) ◽  
pp. 23-33 ◽  
Author(s):  
Eleanor J. Morgan
Keyword(s):  
Small Business ◽  
Tax Incentives ◽  
Business Investment

Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries

2002 ◽  
Vol 30 (9) ◽  
pp. 1497-1516 ◽  
Author(s):  
Howell H Zee ◽  
Janet G Stotsky ◽  
Eduardo Ley
Keyword(s):  
Developing Countries ◽  
Tax Incentives ◽  
Business Investment ◽  
Policy Makers

scholarly journals Tax Incentives and Business Investment: Evidence from German Bonus Depreciation

2014 ◽  
Author(s):  
Sebastian Eichfelder ◽  
Kerstin Schneider
Keyword(s):  
Tax Incentives ◽  
Business Investment ◽  
Bonus Depreciation

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.

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.

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