Causes, Benefits, and Risks of Business Tax Incentives

2009 ◽  
Author(s):  
Alexander Klemm
Keyword(s):  
Tax Incentives ◽  
Business Tax

Business tax incentives

2015 ◽  
Vol 58 (4) ◽  
pp. 363-369 ◽  
Author(s):  
Raquel Meyer Alexander ◽  
Alexander J. Organ
Keyword(s):  
Tax Incentives ◽  
Business Tax

Do local governments use business tax incentives to compensate for high business property taxes?

2020 ◽  
Vol 81 ◽  
pp. 103498
Author(s):  
Joshua Drucker ◽  
Richard Funderburg ◽  
David Merriman ◽  
Rachel Weber
Keyword(s):  
Local Governments ◽  
Tax Incentives ◽  
Property Taxes ◽  
Business Tax ◽  
Business Property

Assessing the Effect of Resilience Policies Directed toward Business and Individuals

2017 ◽  
Author(s):  
Harold Wolman ◽  
Howard Wial ◽  
Travis St. Clair ◽  
Edward Hill
Keyword(s):  
Public Policy ◽  
Technical Assistance ◽  
Tax Incentives ◽  
Research Literature ◽  
Civic Action ◽  
Cluster Policy ◽  
Economic Resilience ◽  
Business Tax ◽  
Time Frames ◽  
Do So

In chapters 5 and 6, we ask whether the most common intentional efforts to bring about recovery through public policy or civic action that we identified in the previous two chapters was likely to have made a difference. We do so by first, setting forth and discussing the logic underlying the policy, i.e., why and under what circumstances the policy might (or might not) be expected to have an effect on regional economic resilience or development. We then summarize the existing research literature that evaluates the specific policies and over what time frames they are likely to occur. Chapter 5 considers policies intended to aid specific businesses and individuals: business tax incentives; industry targeting and cluster policy; technical assistance to firms; and entrepreneurial assistance and promotion.

Do Business Tax Incentives Contribute to a Divergence in Economic Growth?

1999 ◽  
Vol 13 (3) ◽  
pp. 217-228 ◽  
Author(s):  
Ernest P. Goss ◽  
Joseph M. Phillips
Keyword(s):  
Economic Growth ◽  
Tax Incentives ◽  
Business Tax

Causes, Benefits, and Risks of Business Tax Incentives

2009 ◽  
Vol 09 (21) ◽  
pp. 1 ◽  
Author(s):  
Alexander Klemm ◽  
Keyword(s):  
Tax Incentives ◽  
Business Tax

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.

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