Italy’s Tax Incentive Scheme for International Film Industry: An on Going Evaluation of Impact

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Incentive Scheme ◽  
Tax Incentive

Designing a Tax Incentive Scheme: The Case of a Wage Tip

1985 ◽  
Vol 4 (4) ◽  
pp. 501 ◽  
Author(s):  
Geoffrey Carliner ◽  
Michael J. McKee
Keyword(s):  
Incentive Scheme ◽  
Tax Incentive

scholarly journals Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

2021 ◽  
Vol 5 (1) ◽  
pp. 71
Author(s):  
Imam Agus Faisol ◽  
Tito IM. Rahman Hakim
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Burden ◽  
Value Added ◽  
Tax Incentives ◽  
Incentive Scheme ◽  
Tax Incentive ◽  
Medium Enterprise ◽  
The Government ◽  
Medium Enterprises ◽  
Depth Interviews

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

R&D tax incentive scheme and in-house R&D expenditure: evidences from Indian firms

2019 ◽  
Vol 17 (3) ◽  
pp. 333-349 ◽  
Author(s):  
Manu Jose ◽  
Ruchi Sharma ◽  
Madan Dhanora
Keyword(s):  
Innovation Policy ◽  
Raw Materials ◽  
Manufacturing Firms ◽  
Incentive Scheme ◽  
Tax Credit ◽  
Firm Innovation ◽  
Content Type ◽  
Tax Incentive ◽  
Pharmaceutical Industries ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of research and development (R&D) tax credit scheme on participating firm’s R&D expenditure in Indian manufacturing firms. Design/methodology/approach Tobit model is used to estimate the impact of R&D tax credit scheme on R&D expenditure. Findings The results suggest that there is a positive and significant effect of R&D tax incentive scheme on R&D. The introduction of the R&D tax credit scheme and the policy amendment are positively influencing R&D investment of the participating firms. However, industry-specific results suggest that these positive results are mainly driven by electronic and pharmaceutical industries. The study reveals that import of technology, import of raw materials, competition, profitability, age and leverage position of the firm also positively influence the R&D intensity of the firm. Research limitations/implications The study is limited to the listed manufacturing firms in India. Practical implications The study evaluates the innovation policy to help the policymakers in designing an effective policy. Originality/value The paper provides evidence on the impact of R&D tax incentive scheme on firm innovation to explain the factors that contribute to the R&D expenditure of the participating firms. It also summarises the effectiveness of tax incentive scheme on different industry groups and firm size.

scholarly journals Canadian research: Tax incentive scheme goes awry

Nature ◽  
1986 ◽  
Vol 320 (6064) ◽  
pp. 673-673
Author(s):  
Joseph Palca
Keyword(s):  
Incentive Scheme ◽  
Tax Incentive ◽  
Canadian Research

The analysis of “Gels” in polymer films

1989 ◽  
Vol 47 ◽  
pp. 362-363
Author(s):  
G. M. Brown ◽  
D. F. Brown ◽  
J. H. Butler
Keyword(s):  
Molecular Weight ◽  
Film Industry ◽  
Local Stress ◽  
Melt Index ◽  
Polyethylene Films ◽  
Crosslinked Polymer ◽  
Polymeric Gels ◽  
Mineral Particles ◽  
Polymeric Species ◽  
Special Concern

The term “gel”, in the jargon of the plastics film industry, may refer to any inclusion that produces a visible artifact in a polymeric film. Although they can occur in any plastic product, gels are a principle concern in films where they detract from the cosmetic appearance of the product and may compromise its mechanical strength by acting as local stress concentrators. Many film gels are small spheres or ellipsoids less than one millimeter in diameter whereas other gels are fusiform-shaped and may reach several centimeters in length. The actual composition of gel inclusions may vary from miscellaneous inorganics (i.e. glass and mineral particles) and processing additives to heavily oxidized, charred or crosslinked polymer. The most commonly observed gels contain polymer differing from the bulk of the sample in its melt viscosity, density or molecular weight.Polymeric gels are a special concern in polyethylene films. Over the years and with the examination of a variety of these samples three predominant polymeric species have been observed: density gels which have different crystallinity than the film; melt-index gels in which the molecular weight is different than the film and crosslinked gels which are comprised of crosslinked polyethylene.

The Changing Patterns of North Korea’s International Film Co-Productions Since the 1980s: A Global Value Chain Approach

2020 ◽  
pp. 83-108
Author(s):  
Moon Hwy-Chang ◽  
Wenyang Yin
Keyword(s):  
Value Chain ◽  
North Korea ◽  
Film Industry ◽  
International Standards ◽  
The Political ◽  
Global Value Chain ◽  
Comprehensive Understanding ◽  
Changing Patterns ◽  
Film Productions

Although North Korea is one of the most closed countries in the world, it has long been pursuing international cooperation with other countries in order to upgrade the quality of its film industry to international standards. Preceding studies on this topic have mainly focused on the political influences behind filmmaking in general and very few studies have exclusively dealt with North Korea’s international co-productions. In this respect, in order to develop a comprehensive understanding of the internalization strategy of North Korea’s film productions, this paper uses the global value chain as a framework for analysis. This approach helps understand the internationalization pattern of each value chain activity of film co-productions in terms of the film location and the methods for collaborating with foreign partners. By dividing the evolution of North Korea’s international co-productions into three periods since the 1980s, this paper finds that although North Korea has shown mixed results with different aspects of the film value chain, it has generally improved its internationalization over the three periods. This paper further provides strategic directions for North Korea by learning some of the successful Chinese experiences in the film sector regarding collaboration with foreign partners—to foster a win-win situation for all involved parties.

From Film Practice to Data Process

2018 ◽  
Author(s):  
Sarah Atkinson
Keyword(s):  
Film Industry ◽  
Film Production ◽  
Profound Change ◽  
Data Process ◽  
Production Practices ◽  
Digital Film ◽  
Contemporary Britain

From Film Practice to Data Process critically examines the practices of independent digital feature filmmaking in contemporary Britain. The business of conventional feature filmmaking is like no other, in that it assembles a huge company of people from a range of disciplines on a temporary basis, all to engage in the collaborative endeavour of producing a unique, one-off piece of work. The book explicitly interrogates what is happening at the frontiers of contemporary ‘digital film’ production at a key transitional moment in 2012, when both the film industry and film-production practices were situated between the two distinct medium polarities of film and digital. With an in-depth case study of Sally Potter’s 2012 film Ginger & Rosa, drawing upon interviews with international film industry practitioners, From Film Practice to Data Process is an examination of film production in its totality, in a moment of profound change.

Sign in / Sign up

Export Citation Format

Share Document