Taxes And Incentives

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Tax Incentives And Economic Growth

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Author : Barry Bosworth
language : en
Publisher: Brookings Institution Press
Release Date : 1984

Tax Incentives And Economic Growth written by Barry Bosworth and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.

In this study the author attempts to clarify the basic analytic issues about incentives and to summarize the empirical evidence, and examines the difficulties of coordinating tax incentive measures with fiscal and monetary policies.

Tax Incentives In Developing Countries And International Taxation

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Author : Timo Viherkenttä
language : en
Publisher:
Release Date : 1991

Tax Incentives In Developing Countries And International Taxation written by Timo Viherkenttä and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Foreign tax credit categories.

Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.

Tax Incentives For Foreign Direct Investment

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Author : A. J. Easson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2004-01-01

Tax Incentives For Foreign Direct Investment written by A. J. Easson and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Law categories.

Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

Rethinking Property Tax Incentives For Business

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Author : Daphne A. Kenyon
language : en
Publisher:
Release Date : 2012

Rethinking Property Tax Incentives For Business written by Daphne A. Kenyon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Electronic books categories.

The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.

Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-08-20

Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-08-20 with categories.

This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

How Tax Policy And Incentives Affect Foreign Direct Investment

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Author : Jacques Morisset
language : en
Publisher: World Bank Publications
Release Date : 2000

How Tax Policy And Incentives Affect Foreign Direct Investment written by Jacques Morisset and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Fiscal policy categories.

Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

Tax Incentives In Cambodia

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Author : Mr.Manuk Ghazanchyan
language : en
Publisher: International Monetary Fund
Release Date : 2018-03-29

Tax Incentives In Cambodia written by Mr.Manuk Ghazanchyan and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-29 with Business & Economics categories.

Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy. It finds that an important incentive, the tax holiday, differs materially from practice elsewhere in offering a deferral rather than exempting from tax and may not be very effective. Moreover, other features of the tax system, such as the high withholding rate on dividends, imply relatively high effective tax rates for foreign investors. The paper discusses potential reforms that weigh revenue and other costs of tax incentives against the need for a competitive tax system, including a shift from tax holidays toward investment allowances.

How Tax Incentives Affect Decisions To Invest In Developing Countries

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Author : Robin W. Boadway
language : en
Publisher: World Bank Publications
Release Date : 1992

How Tax Incentives Affect Decisions To Invest In Developing Countries written by Robin W. Boadway and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Corporations categories.

The design of investment incentives in developing economies should reflect consideration of their effects on the marginal effective tax rate, on firms likely to suffer losses, on cash flows, on foreign-owned firms, and on the way capital is allocated among assets.

Tax Incentives And Economic Growth

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Author : Chitta Ranjan Sarkar
language : en
Publisher:
Release Date : 2004

Tax Incentives And Economic Growth written by Chitta Ranjan Sarkar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Tax incentives categories.

Almost All Tax Systems Incorporate Provisions Which Exclude Certain Items And Deduct Others From The Tax Base. These Provisions May Take The Form Of Exemptions, Deductions, Allowances, And Tax Credits. Tax Incentive (Or Tax Preferences) Reduce The Amount Of Tax Which Would Otherwise Be Payable By A Taxable Entity. Broadly Speaking, Items Which Erode The Normally Accepted Base Of A Tax May Be Treated As Tax Incentives. In India, The Basic Purpose Of Tax Incentives Is To Motivate The Taxpayers To Save And Invest More, Particularly In Rural And Backward Areas Of The Country. This Book Describes And Critically Evaluates The Policy Of Liberal Income Tax Exemptions And Concessions To Accelerate The Pace Of Economic Growth In India. It Examines Various Theoretical Issues Related To The Operation Of Tax Incentives. It Provides An Overview Of The Present System Of Income Tax Incentioves In India. Drawing On The Experience Of Others Countries, An Attempt Has Been Made To Evaluate The System Of Tax Incentives In India. The Countries Considered For Comparative Study Are: Uk, Usa, France, Japan, Singapore, Malaysia And Bangladesh.

Green Taxes And Incentive Policies

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Author : Glenn P. Jenkins
language : en
Publisher:
Release Date : 1994

Green Taxes And Incentive Policies written by Glenn P. Jenkins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.