scholarly journals Tax Credits and Small Firm R&D Spending

2020 ◽  
Vol 12 (2) ◽  
pp. 1-21 ◽  
Author(s):  
Ajay Agrawal ◽  
Carlos Rosell ◽  
Timothy Simcoe
Keyword(s):  
Policy Change ◽  
Small Firm ◽  
Scientific Research ◽  
Tax Incentives ◽  
Tax Credits ◽  
Private Firms ◽  
Experimental Development ◽  
Wage Bill ◽  
Percent Increase ◽  
The Impact

In 2004, Canada changed the eligibility rules for its Scientific Research and Experimental Development (SRED) tax credit, which provides tax incentives for R&D conducted by small private firms. Difference-in-difference estimates show a 17 percent increase in total R&D among eligible firms. The impact was larger for firms that took the tax credits as refunds because they had no current tax liability. Contract R&D expenditures were more elastic than the R&D wage bill. The response was also greater for firms that invested in R&D capital before the policy change. (JEL D22, G32, H25, L25, O32, O38)

scholarly journals Behavioral Economics and Obesity: An Analysis of Fitness-Based Tax Incentives

2016 ◽  
Vol 23 ◽  
pp. 76
Author(s):  
Nicholas Wallace
Keyword(s):  
Physical Activity ◽  
Government Intervention ◽  
Hyperbolic Discounting ◽  
Tax Incentives ◽  
The United States ◽  
Tax Credits ◽  
State Governments ◽  
Time Inconsistent ◽  
The Impact

B oth federal and state governments have experimented with policy proposals aimed at decreasing obesity rates, mostly through the regulation of unhealthy foods. There has been little research, however, on the impact of fitness-based policy initiatives on obesity rates. To address these issues, this paper first outlines previous policies aimed at preventing obesity and provides justification in favor of government intervention. In particular, this paper argues that hyperbolic discounting, a specific type of time-inconsistent preference where individuals make decisions that favor instant gratification rather than long-term benefits, provides economic justification for government intervention to combat obesity. It then uses Canada as a case study to demonstrate the effect that fitness-based tax credits have on physical activity, obesity, and long-term healthcare costs, and highlights a current pending piece of legislation in the 114th US Congress that would bring a similar program to the United States. More research is needed to confirm the effectiveness of fitness tax incentives on increasing physical activity among currently sedentary individuals. Nonetheless, this paper concludes by suggesting that fitness-based tax incentives are more politically viable than food regulations.

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.

Objectivity of Scientific Research as an Ethical and Political Position (Book Review: P.P. Tolochko. Ukraine between Russia and the West: Historical and Nonfiction Essays. Saint Petersburg: Saint Petersburg University of Humanities and Social Sciences, 2018)

2019 ◽  
Vol 62 (11) ◽  
pp. 144-153
Author(s):  
Alexander S. Zapesotsky
Keyword(s):  
Social Sciences ◽  
Scientific Research ◽  
The West ◽  
Full Member ◽  
Saint Petersburg ◽  
Political Position ◽  
Humanities And Social Sciences ◽  
Nonfiction Essays ◽  
The Impact

Book Review: P.P. Tolochko. Ukraine between Russia and the West: Historical and Nonfiction Essays. Saint Petersburg: Saint Petersburg University of Humanities and Social Sciences, 2018. - 592 pp. ISBN 978-5-7621-0973-4This author discusses the problem of scientific objectivity and reviews a book written by the medievalist-historian P.P. Tolochko, full member of the National Academy of Sciences of Ukraine (NASU), honorable director of the NASU Institute of Archaeology. The book was published by the Saint Petersburg University of Humanities and Social Sciences in the autumn of 2018. The book presents a collection of articles and reports devoted to processes in Ukraine and, first of all, in Ukrainian historical science, which, at the moment, is experiencing an era of serious reformation of its interpretative models. The author of the book shows that these models are being reformed to suit the requirements of the new ideology, with an obvious disregard for the conduct of objective scientific research. In this regard, the problem of objectivity of scientific research becomes the subject of this review because the requirement of objectivity can be viewed not only as a methodological requirement but also as a moral and political position, opposing the rigor of scientific research to the impact of ideological, political and moral systems and judgments. It is concluded that in this sense the position of P.P. Tolochko can be considered as the act of profound ethical choice.

The Nexus between Financial Development, Economic Growth and Energy Consumption in India: A VECM Technique

2020 ◽  
pp. 602-612
Keyword(s):  
Economic Growth ◽  
Energy Consumption ◽  
Financial Development ◽  
Consumer Price Index ◽  
Development Economic ◽  
Energy Prices ◽  
Vector Error Correction ◽  
Percent Increase ◽  
Growth Energy ◽  
The Impact

The demand for energy consumption requires efficient financial development in terms of bank credit. Therefore, this study examines the nexus between Financial Development, Economic Growth, Energy Prices and Energy Consumption in India, utilizing Vector Error Correction Model (VECM) technique to determine the nature of short and long term relationships from 2010 to 2019. The estimation of results indicates that a one percent increase in bank credits to private sector results in 0.10 percent increase in energy consumption and 0.28 percent increase in energy consumption responses to 1 percent increase in economic growth. It is also observed that the impact of energy price proxied by consumer price index is statistically significant with a negative sign indicating the consistency with the theory.

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

Italian Tax Incentives for Film Industry: The Impact on the Domestic Sector and on the State

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Tax Incentives ◽  
The State ◽  
The Impact
Sign in / Sign up

Export Citation Format

Share Document