scholarly journals Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence

2019 ◽  
Vol 11 (1) ◽  
pp. 266-291 ◽  
Author(s):  
Irem Guceri ◽  
Li Liu
Keyword(s):  
Tax Credits ◽  
Tax Revenue ◽  
User Cost ◽  
Corporation Tax ◽  
The United Kingdom ◽  
Fiscal Incentives ◽  
Elasticity Estimate ◽  
Quasi Experimental ◽  
User Cost Elasticity ◽  
The Universe

We exploit a 2008 UK policy reform that increased the tax incentives for R&D in medium-sized enterprises relative to large ones, to overcome the endogeneity of exposure to such tax credits. We estimate a difference-in-difference design on the universe of corporation tax filings in the United Kingdom, combined with other datasets. We find a positive and significant impact of tax credits for R&D, implying a user-cost elasticity estimate of around −1.6. This magnitude implies around $1 in additional private R&D spending per dollar foregone in tax revenue. (JEL H25, H32, K34, L25, O32)

The effects of state earned income tax credits on mental health and health behaviors: A quasi-experimental study

2021 ◽  
Vol 276 ◽  
pp. 113274
Author(s):  
Daniel F. Collin ◽  
Laura S. Shields-Zeeman ◽  
Akansha Batra ◽  
Justin S. White ◽  
Michelle Tong ◽  
...  
Keyword(s):  
Mental Health ◽  
Experimental Study ◽  
Health Behaviors ◽  
Income Tax ◽  
Tax Credits ◽  
Earned Income ◽  
Quasi Experimental

scholarly journals When Students Take Control: Investigating the Impact of the CREST Inquiry-Based Learning Program on Self-Regulated Processes and Related Motivations in Young Science Students

2013 ◽  
Vol 12 (2) ◽  
pp. 178-196 ◽  
Author(s):  
Julie K. Moote ◽  
Joanne M. Williams ◽  
John Sproule
Keyword(s):  
Control Group ◽  
Science Students ◽  
Career Motivation ◽  
Learning Program ◽  
Inquiry Based Learning ◽  
Self Regulated Learning ◽  
The United Kingdom ◽  
Engineering And Technology ◽  
Quasi Experimental ◽  
The Impact

The CREativity in Science and Technology (CREST) scheme, a student-run science project supported by the science, engineering, and technology network, is currently being implemented in schools across the United Kingdom to increase student engagement and motivation in science. The central aim of this research was to explore the influence of CREST participation on students’ self-regulated processes and related motivations. This study followed a quasi-experimental design with a control group (n = 34) and a “CREST” group (n = 39) of students between the ages of 11 and 12 years from a Scottish school. Because multiple measures were used, this study also provides a contribution to the literature regarding measurement issues relating to self-regulated learning (SRL) and motivation. Covariance analyses controlling for academic performance in science revealed significant effects for the intervention regarding changes in SRL, test anxiety, and career motivation in science. Delayed posttest results for the experimental group are also presented and discussed.

Do Employment-Conditional Earnings Subsidies Work?

2018 ◽  
pp. 154-176 ◽  
Author(s):  
Lane Kenworthy
Keyword(s):  
United States ◽  
United Kingdom ◽  
Labor Market ◽  
The United States ◽  
Cash Transfers ◽  
Tax Credits ◽  
Relative Poverty ◽  
The United Kingdom ◽  
Labor Market Regulations ◽  
Better Than

Cash transfers and tax credits to people in paid work but with low earnings are increasingly prominent in affluent countries. How effective are these programs at reducing poverty and increasing employment? The experiences of the United States and United Kingdom suggest that, in an economy with weak unions and limited labor market regulations, an employment-conditional earnings subsidy increases employment among persons at the low end of the labor market but reduces low-end wage levels somewhat. Overall, it appears to boost the absolute incomes of low-end households. Even so, cross-country comparison offers little support for a conclusion that the institutional configuration in these countries, including the employment-conditional earnings subsidy, is especially effective at generating high and rising employment, high and rising incomes among low-end households, or low and decreasing relative poverty rates. Quite a few other affluent nations have done as well as or better than the United Kingdom and the United States in recent decades.

Foundations for the LPC 2018-2019

2018 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Kathryn Wright ◽  
Lucy Crompton ◽  
Helen Fox ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Tax Revenue ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Administration of Estates. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

scholarly journals Corporation tax revenue growth in the UK: A microsimulation analysis

2009 ◽  
Vol 26 (3) ◽  
pp. 614-625 ◽  
Author(s):  
John Creedy ◽  
Norman Gemmell
Keyword(s):  
Tax Revenue ◽  
Corporation Tax ◽  
Revenue Growth ◽  
The Uk

The Constitutional Development of South Africa

1918 ◽  
Vol 1 ◽  
pp. 218-235
Author(s):  
Lieut-Colonel L. S. Amery
Keyword(s):  
South Africa ◽  
Sandy Desert ◽  
Tropical Africa ◽  
Constitutional Development ◽  
The United Kingdom ◽  
Political Unity ◽  
History Of ◽  
Little Italy ◽  
Eastern Edge ◽  
The Universe

The history of South Africa is the story of the disintegration and eventual reconstruction of a country essentially one in all the main features that make for political unity. It is, as Carlyle said of the United Kingdom, and with even more truth, ' one on the ground plan of the Universe,' a compact block of temperate territory jutting out from tropical Africa into the Southern Ocean. There is a coast fringe, nowhere of any size except in the East, where it belongs to Portugal and falls outside the scope of our story, and immediately round the Cape where it forms a little Italy, a region of orchards and vineyards, the seclusion of which from the life of the veld beyond may have accounted for many mistakes in the days when South Africa was governed from Cape Town. For the rest South Africa is a vast terraced plateau, greener and better watered towards its eastern edge, shading off towards sandy desert on the West, but singularly uniform in all its characteristics, and broken up by no serious natural barriers.

scholarly journals Notching R&D Investment with Corporate Income Tax Cuts in China

2021 ◽  
Vol 111 (7) ◽  
pp. 2065-2100
Author(s):  
Zhao Chen ◽  
Zhikuo Liu ◽  
Juan Carlos Suárez Serrato ◽  
Daniel Yi Xu
Keyword(s):  
Tax Credits ◽  
Experimental Variation ◽  
Chinese Policy ◽  
Quasi Experimental ◽  
Policy Simulations ◽  
Increase Productivity ◽  
The Cost ◽  
Firm Selection ◽  
D Investment ◽  
Tax Cuts

We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms relabeling expenses as R&D. Structural estimates show relabeling accounts for 24.2 percent of reported R&D and that doubling R&D would increase productivity by 9 percent. Policy simulations show that firm selection and relabeling determine the cost-effectiveness of stimulating R&D, that notch-based policies are more effective than tax credits when relabeling is prevalent, and that modest spillovers justify the program from a welfare perspective. (JEL D22, D24, H25, O14, O32, P31, P35)

Foundations for the LPC 2017-2018

2017 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Kathryn Wright ◽  
Lucy Crompton ◽  
Helen Fox ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Tax Revenue ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Administration of Estates. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

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