scholarly journals How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China

2019 ◽  
Vol 11 (3) ◽  
pp. 261-291 ◽  
Author(s):  
Yongzheng Liu ◽  
Jie Mao
Keyword(s):  
Experimental Design ◽  
Financial Constraints ◽  
Tax Incentives ◽  
Capital Taxation ◽  
Firm Level ◽  
Positive Effects ◽  
Fixed Assets ◽  
Quasi Experimental ◽  
Major Reform ◽  
Investment In Fixed Assets

China initiated a major reform for capital taxation in 2004. Completed in 2009, it introduced permanent tax incentives for firms’ investment in fixed assets. We explore a unique firm-level dataset from years 2005–2012 and utilize a quasi-experimental design to test the impacts of the reform on firms’ investment and productivity. We find that, on average, the reform raised investment and productivity of the treated firms relative to the control firms by 38.4 percent and 8.9 percent, respectively. We also show that the positive effects tend to be strengthened for firms with financial constraints. (JEL D24, D25, G31, H25, O25, P31, P35)

scholarly journals A New Perspective on Regional Tax Burden Differences in China

2016 ◽  
Vol 4 (5) ◽  
pp. 391-407
Author(s):  
Wei Xi ◽  
Jun Xu
Keyword(s):  
Tax Burden ◽  
Negative Effects ◽  
Spatial Econometric ◽  
Positive Effects ◽  
Social Interests ◽  
Fixed Assets ◽  
Regional Sustainable Development ◽  
Secondary Industry ◽  
New Perspective ◽  
Investment In Fixed Assets

AbstractRegional tax burden difference is related to regional sustainable development and social interests balance. Based on the calculation of the tax burden of 31 provinces and cities in 1995–2013, this paper puts forward that the over-statement of GDP is an important reason that causes the deviation of tax share and economic share. By using spatial econometric method, the results show that the economy as a whole is overvalued; investment in fixed assets, the proportion of secondary industry and state-owned economy have positive effects on regional GDP overestimated; per capita income and R&D have significantly negative effects on regional tax growth. Besides, the regional tax burden has spatial autocorrelation characteristic. This paper explains the abnormal difference of regional tax burden from a new perspective.

scholarly journals Opodatkowanie dochodów a inwestycje w przedsiębiorstwie

2014 ◽  
pp. 45-56
Author(s):  
Jacek Uchman
Keyword(s):  
Theoretical Analysis ◽  
Tax Incentives ◽  
Fixed Capital ◽  
Corporate Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
Essential Tool ◽  
Fixed Assets ◽  
Investment In Fixed Assets

There are numerous factors that can influence the level of investment in fixed assets of enterprises. The tax incentives can also influence the level of investment in fixed capital. They have their advantages and disadvantages. Some of the corporate tax incentives are described in this paper. Theoretical analysis of neutrality is an essential tool applied to this research. Lack of neutrality proves that tax system awards some company activities and, therefore, it states the level of their income.

scholarly journals THE RELATION BETWEEN MULTINATIONAL COMPANIES AND THE REPUBLIC OF SERBIA: INCOME TAXATION CONTEXT

2019 ◽  
pp. 415
Author(s):  
Stefan Vržina ◽  
Nenad Janković
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Multinational Companies ◽  
Tax Burden ◽  
Foreign Direct Investments ◽  
Host Countries ◽  
Positive Effects ◽  
The Republic ◽  
Investment In Fixed Assets ◽  
Domestic Companies

Host countries, especially developing countries, often grant tax incentives in order to attract foreign capital of multinational companies (MNCs), expecting positive effects of foreign direct investments on their economic development. Also, there is an opinion dominant in the literature that MNCs have enough power to achieve considerable tax incentives in negotiations with host country. Considering that one MNC was granted considerable tax incentives from the Republic of Serbia (RS), the paper examines whether subsidiaries of MNCs have more favorable tax treatment of recorded income than domestic companies in the RS. Statistical analysis outcomes show that subsidiaries of MNCs do not have significantly lower income tax burden than domestic companies suggesting that tax incentives granted to MNCs from the RS are an exception rather than a rule. In addition, research showed that subsidiaries of MNCs primarily use tax incentives that are equally available to domestic companies, such as tax incentives for investment in fixed assets. Research results are robust to changes of income tax burden measures.

The effect of labour market absence on finding employment: A comparison between ex-prisoners and unemployed future prisoners

2012 ◽  
Vol 9 (4) ◽  
pp. 442-461 ◽  
Author(s):  
Anke Ramakers ◽  
Johan van Wilsem ◽  
Robert Apel
Keyword(s):  
High Risk ◽  
Experimental Design ◽  
Labour Market ◽  
Event History ◽  
Market Position ◽  
Positive Effects ◽  
Time Out ◽  
Quasi Experimental ◽  
Labour Market Position ◽  
Scarring Effects

A period of labour market absence reduces one’s chances of getting a job. The labour market position of both imprisoned and unemployed individuals tends to worsen after their time out of the labour market. This study considers whether imprisonment has ‘scarring’ effects on job acquisition over and above unemployment. Using a unique quasi-experimental design with a high-risk sample, we conduct event history analyses in order to estimate the time to employment for a group of ex-prisoners ( n = 1159) and a group of unemployed future prisoners ( n = 271). The results show that ex-prisoners find employment more quickly and more often than unemployed future prisoners. This suggests that job assistance and deterrence may have positive effects on the job chances of released prisoners.

A Pilot Study on the Efficacy of Volunteer Mentorship for Young Adults With Self-Harm Behaviors Using a Quasi-Experimental Design

Crisis ◽  
2016 ◽  
Vol 37 (6) ◽  
pp. 415-426 ◽  
Author(s):  
Yik-Wa Law ◽  
Paul S. F. Yip ◽  
Carmen C. S. Lai ◽  
Chi Leung Kwok ◽  
Paul W. C. Wong ◽  
...  
Keyword(s):  
Experimental Design ◽  
Suicide Ideation ◽  
Intervention Group ◽  
Well Being ◽  
Control Group ◽  
Treatment As Usual ◽  
Prevention Services ◽  
Quasi Experimental ◽  
Self Harm ◽  
Volunteer Support

Abstract. Background: Studies have shown that postdischarge care for self-harm patients is effective in reducing repeated suicidal behaviors. Little is known about whether volunteer support can help reduce self-harm repetition and improve psychosocial well-being. Aim: This study investigated the efficacy of volunteer support in preventing repetition of self-harm. Method: This study used a quasi-experimental design by assigning self-harm patients admitted to the emergency departments to an intervention group with volunteer support and treatment as usual (TAU) for 9 months and to a control group of TAU. Outcome measures include repetition of self-harm, suicidal ideation, hopelessness, and level of depressive and anxiety symptoms. Results: A total of 74 cases were recruited (38 participants; 36 controls). There were no significant differences in age, gender, and clinical condition between the two groups at the baseline. The intervention group showed significant improvements in hopelessness and depressive symptoms. However, the number of cases of suicide ideation and of repetition of self-harm episodes was similar for both groups at the postintervention period. Conclusion: Postdischarge care provided by volunteers showed significant improvement in hopelessness and depression. Volunteers have been commonly involved in suicide prevention services. Further research using rigorous methods is recommended for improving service quality in the long term.

Mobilizing for Some

2016 ◽  
Vol 28 (3) ◽  
pp. 123-135 ◽  
Author(s):  
Raffael Heiss ◽  
Jörg Matthes
Keyword(s):  
High School ◽  
Social Media ◽  
High School Students ◽  
Experimental Design ◽  
Collective Efficacy ◽  
Political Efficacy ◽  
Negative Effects ◽  
School Students ◽  
Positive Effects ◽  
Specific Factors

Abstract. This study investigated the effects of politicians’ nonparticipatory and participatory Facebook posts on young people’s political efficacy – a key determinant of political participation. We employed an experimental design, using a sample of N = 125 high school students (15–20 years). Participants either saw a Facebook profile with no posts (control condition), nonparticipatory posts, or participatory posts. While nonparticipatory posts did not affect participants’ political efficacy, participatory posts exerted distinct effects. For those high in trait evaluations of the politician presented in the stimulus material or low in political cynicism, we found significant positive effects on external and collective efficacy. By contrast, for those low in trait evaluations or high in cynicism, we found significant negative effects on external and collective efficacy. We did not find any effects on internal efficacy. The importance of content-specific factors and individual predispositions in assessing the influence of social media use on participation is discussed.

Causation and Quasi-Experimental Design

1980 ◽  
Vol 25 (10) ◽  
pp. 772-775 ◽  
Author(s):  
GENE V. GLASS ◽  
J. WILLIAM ASHER
Keyword(s):  
Experimental Design ◽  
Quasi Experimental

Playful activities in the learning of geometric notions in children of initial, Callao

2019 ◽  
Vol 1 (1) ◽  
pp. 22
Author(s):  
Carla Marilia Ayala Valladares ◽  
Juana Maria Cruz Montero ◽  
Angel Saldarriaga Melgar
Keyword(s):  
Experimental Design ◽  
Favorable Effect ◽  
Measuring Instruments ◽  
Geometric Shapes ◽  
Geometric Figures ◽  
Quasi Experimental ◽  
Probabilistic Sample

The main purpose of the research was to determine the effects of the program of ludic activities for the learning of geometry in children of five years in all their dimensions orientation and location, geometric shapes and measurement, through its components: location in space, identify locations and positions of objects, identify and characterize geometric figures and communicate the qualities of these, likewise identify, classify magnitudes and use various measuring instruments. The type of research was applied, with a quasi-experimental design, the population was constituted by 103 children, and a non-probabilistic sample was used for convenience with a sample of 51 children, divided into two control and experimental groups. The geometry instrument was used to collect information. The favorable effect of the program of playful activities in the learning of geometric notions in children of initial - Callao, 2018 was determined.

PROGRAM BIMBINGAN UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA

2017 ◽  
Vol 17 (1) ◽  
pp. 55
Author(s):  
Ismaniar Ismaniar Ismaniar
Keyword(s):  
Experimental Design ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Learning Motivation ◽  
Control Group ◽  
Research Approach ◽  
Purposive Sampling ◽  
Guidance Program ◽  
Quasi Experimental ◽  
11Th Grade

The present study is aimed at developing effective guidance program for increasing student’s learning motivation. The present study applies quantitative research approach with nonequivalent pre-posttest control group quasi-experimental design, and nonrandom-purposive sampling technique. The data were collected using inventory, interview, and documentary study. The study comes up with the main finding that the tested guidance program is proven to be effective for increasing learning motivation students of 11th grade at SMA Kartika XIX-2 Bandung.

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