Reducing Errors in Measures of Corporate Tax Incentives

2002 ◽  
Author(s):  
Lillian F. Mills ◽  
Kaye J. Newberry ◽  
Garth F. Novack
Keyword(s):  
Tax Incentives ◽  
Corporate Tax

The Efficiency of Corporate Tax Incentives in Developing Countries Based on Foreign Direct Investments

2020 ◽  
pp. 228-258
Author(s):  
Simla Güzel
Keyword(s):  
Developing Countries ◽  
Tax Incentives ◽  
Local Economy ◽  
Foreign Direct Investments ◽  
Corporate Tax ◽  
Quarter Century ◽  
Organizational Infrastructure ◽  
Red Tape ◽  
Market Opportunities ◽  
Economic Development Strategies

During the last quarter century, a remarkable global growth was experienced in Foreign Direct Investment (FDI), especially the developing countries, considered FDIs as an important factor in overall economic development strategies. The developing countries aim to attract foreign capital to strengthen their local economy, increase market opportunities, and provide better services to the society. For this purpose, these nations implement various types of tax incentives. Although there are several studies on the effectiveness of tax incentives in FDI, the issue has not been tackled with respect to developing countries. The present study scrutinized the effectiveness of corporate tax incentives in developing countries based on FDI. In conclusion, it could be suggested that tax incentives may be effective in increasing FDI; however, in this group of countries with low level of investments and complex laws in taxation and other fields and could not cope with innovations, red tape and poor governance, it is also important to develop the organizational infrastructure for investments.

Do State Corporate Tax Incentives Create Jobs? Quasi-experimental Evidence from the Entertainment Industry

2019 ◽  
Vol 51 (2) ◽  
pp. 92-103 ◽  
Author(s):  
Michael Thom
Keyword(s):  
Employment Growth ◽  
Tax Incentives ◽  
The United States ◽  
Creative Industries ◽  
Corporate Tax ◽  
Policy Makers ◽  
Television Production ◽  
Film And Television ◽  
Incentive Programs ◽  
Quasi Experimental

Policy makers allocate billions of dollars each year to tax incentives that increasingly favor creative industries. This study scrutinizes that approach by examining motion picture incentive programs used in over thirty states to encourage film and television production. It uses a quasi-experimental strategy to determine whether those programs have contributed to employment growth. Results mostly show no statistically significant effects. Results also indicate that domestic employment is unaffected by competing incentives offered outside the United States. These findings are robust to several alternative models and should lead policy makers to question the wisdom of targeted incentives conferred on creative industries.

scholarly journals Corporate Inversions: The Migration Of Corporate Tax Revenue

2016 ◽  
Vol 32 (4) ◽  
pp. 1137-1144
Author(s):  
Joel Barker
Keyword(s):  
United States ◽  
Tax Reform ◽  
Tax Incentives ◽  
The United States ◽  
Business Strategies ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Revenues ◽  
Corporate Profits

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform.

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