Beyond Cost: Examining Tax Subsidies to the Energy Industry

2014 ◽  
Author(s):  
Tracey M. Roberts
Keyword(s):  
Energy Industry ◽  
Tax Subsidies

The Energy Industry in the World of Tomorrow

1966 ◽  
Vol 22 (5) ◽  
pp. 59-66
Author(s):  
Robert L. Clark
Keyword(s):  
Energy Industry ◽  
The World

Ecological efficiency of international joint ventures// ECONOMICS, POLITICS, LAW: TRENDS AND PROSPECTS: сб.науч.тр./ OEAPS Inc.; редкол.: Флора Бертран (отв.ред.) [и др.]. - Берлин, Германия : OEAPS Inc., December 2018. - С. 5-7.

2019 ◽  
Author(s):  
Anna Igorevna Dudnik
Keyword(s):  
Joint Ventures ◽  
International Joint Ventures ◽  
Energy Industry ◽  
Ecological Efficiency ◽  
International Joint

The article describes the concept of ecological efficiency in terms of international joint ventures. It discoveries the main features, specific terms and notions, it also gives the examples from energy industry. The article suggests the measures which company can take for increasing ecological efficiency of its projects.

Implicit Taxes Amid Race to the Bottom in a Global Tax Game

2020 ◽  
Vol 27 (2) ◽  
pp. 42
Author(s):  
Igor Semenenko ◽  
Junwook Yoo ◽  
Parporn Akathaporn
Keyword(s):  
Capital Mobility ◽  
Tax Rates ◽  
Corporate Tax ◽  
Firm Level ◽  
Race To The Bottom ◽  
Tax Subsidy ◽  
Tax Subsidies ◽  
Level Data ◽  
Tax Returns ◽  
Tax Hypothesis

Growing tax competition among national governments in the presence of capital mobility distorts equilibrium in the international corporate tax market. This paper is related to the literature that examines impact of international tax policies on corporate accounting statements. Employing international firm-level data, this study revisits the race-to-the-bottom hypothesis and documents that tax exemptions lowering effective tax rates relative to statutory rates increase pre-tax returns. This finding directly contradicts the implicit tax hypothesis documented by Wilkie (1992), who provided empirical evidence on inverse relationship between pre-tax return and tax subsidy. We also find evidences that relative importance of permanent versus timing component depends on the geography and that decline in corporate tax rates reduces impact of tax subsidies on profitability. Our findings suggest that tax subsidies play a different role than in 1968-1985, which was examined by Wilkie (1992). These results are consistent with the race-to-the-bottom hypothesis and income shifting explanation

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