Foreign Tax Holiday Participation and U.S. Employment and Investment Loss

2021 ◽  
Author(s):  
Zackery D. Fox ◽  
Linda K. Krull ◽  
Scott G. Rane
Keyword(s):  
Tax Holiday

The Effect of Tax Holiday on Investment Decisions: Some Comments

1975 ◽  
Vol 14 (2) ◽  
pp. 245-248
Author(s):  
A. R. Kemal
Keyword(s):  
Empirical Analysis ◽  
Investment Decisions ◽  
Private Investment ◽  
Point Of View ◽  
Development Review ◽  
Interesting Article ◽  
Methodological Problems ◽  
Tax Holidays ◽  
Tax Holiday

In the Winter 1974 issue of the Pakistan Development Review, Messrs: Azhar and Sharif have published an article entitled "The Effects of Tax Holiday on Invest¬ment Decisions: An Empirical Analysis." It was an interesting article in a very useful area of research. Apart from other subsidies, tax holidays are granted to encourage investment generally, but in certain areas particularly. Thus a study -on tax holiday is important from the policy point of view as it helps decide whether to reintroduce the tax holiday policy which was abolished in 1972. Unfortunately, there are some conceptual and methodological problems in the study so that the results presented by Azhar and Sharif are rather suspect. However, before taking up these problems, let it be pointed out that the conclusions drawn by Azhar and Sharif regarding ineffectiveness of the tax holiday policy in encouraging private investment is not quite correct. Their study showed that 20 percent of firms would not have invested if they had not been granted tax holidays. A policy which en¬courages investment by 20 percent cannot be called ineffective. Before drawing any such conclusions, one is advised to look at the relative effectivenesses of different investment-promoting policies.

scholarly journals TAX INCENTIVES AND ENTERPRISE GROWTH OF AGRO-BUSINESS FIRMS IN RIVERS STATE

2018 ◽  
pp. 5-10
Author(s):  
Okwurume, Clarance Nkasirim ◽  
B. Chima Onuoha
Keyword(s):  
Sample Size ◽  
Population Sample ◽  
Target Population ◽  
Tax Incentives ◽  
First Year ◽  
Enterprise Growth ◽  
Rivers State ◽  
Tax Holiday

This study sought to ascertain the role of tax incentives on the growth of agro-businesses in Rivers state. Six agro-businesses make up the target population. 202 staffs from the six agro firms formed the accessible population. Sample size is 136 using taro Yamane. 124 copies of the questionnaire were retrieved. Data was collected with copies of questionnaire. The findings of the study revealed that tax incentives such as tax holiday and capital allowances promote the growth of agro-businesses. It recommended that agro-business firms should use the opportunity provided by governments to apply for tax incentives in their first year of operations in order to enhance their growth.

scholarly journals Menarik Investasi Ke Indonesia Dengan Tax Holiday

2021 ◽  
Vol 2 (2) ◽  
pp. 135-141
Author(s):  
Irwan Aribowo ◽  
Deny Irawan
Keyword(s):  
World Bank ◽  
Tax Incentives ◽  
Positive Signal ◽  
Doing Business ◽  
The World Bank ◽  
The World ◽  
Ease Of Doing Business ◽  
Tax Holidays ◽  
The Right ◽  
Tax Holiday

This research contains about how tax holiday as one of the tax incentives used by the Indonesian government to attract investment Ease of Doing Business index (EoDB)  released by the World Bank. Tax holiday is expected to be able to provide a positive signal to investors that Indonesia is the right country to invest in. In this paper it was found that tax holidays are not capable of attracting investment alone, but other factors are needed in order for tax holidays to be successful in attracting investment. Penelitian ini berisi tentang bagaimana tax holiday sebagai salah satu insentif pajak yang digunakan oleh pemerintah Indonesia untuk menarik investasi Karena pajak merupakan salah satu yang menjadi perhitungan dalam indeks kemudahan bisnis yang dirilis oleh Bank Dunia. Tax holiday diharapkan mampu memberikan sinyal positif kepada para investor bahwa Indonesia adalah negara yang tepat untuk berinvestasi. Dalam penelitian ini dtemukan bahwa tax holiday tak mampu sendirian menarik investasi, akan tetapi dibutuhkan faktor-faktor lain agar tax holiday berhasil menarik investasi,

US corporate tax 'holiday' is unlikely

2015 ◽  
Keyword(s):  
United States ◽  
Corporate Tax ◽  
Content Type ◽  
Tax Holiday

Headline UNITED STATES: Corporate tax holiday is unlikely

Shoppers’ Perceptions of the State Sales Tax Holiday: A Case Study from Texas

2007 ◽  
Vol 22 (2) ◽  
pp. 45-56 ◽  
Author(s):  
John W. Mogab ◽  
Michael J. Pisani
Keyword(s):  
The State ◽  
Sales Tax ◽  
Tax Holiday

scholarly journals ECONOMIC IMPACT ANALYSIS OF NATURAL GAS PIPELINE DEVELOPMENT IN NIGERIA

2020 ◽  
Vol 6 (12) ◽  
pp. 35-45
Author(s):  
Henry Biose ◽  
Adewale Dosunmu ◽  
Chijioke Nwaozuzu
Keyword(s):  
Sensitivity Analysis ◽  
Economic Impact ◽  
Impact Analysis ◽  
Gas Pipeline ◽  
Tax Revenue ◽  
Tax Rate ◽  
Economic Impact Analysis ◽  
Pipeline Project ◽  
Tax Holiday

The paper presents the economic benefits of the long term development of gas pipeline infrastructure in Nigeria. The study reviewed related literature and modeled a sensitivity analysis of the tax rate with tax holiday, without tax holiday and economic impact analysis. The sensitivity analysis of tax rate with tax holiday and without tax holiday was also evaluated and it indicated that the 20% corporate income is more viable for gas pipeline projects in Nigeria. The economic impact analysis evaluated the direct, indirect and induced impact of the gas pipeline project on GDP, employment and tax revenue in Nigeria with respect to short term (5 years), medium term (15 years) and long term (40 years): The impacts analysis indicates a total GDP of 60 billion USD, 55,626 jobs created and 1.6 billion USD tax revenue generated as a result of the gas pipeline project.

scholarly journals Tax Holiday as an Incentive Policy Tool

2019 ◽  
Vol 6 (1) ◽  
pp. p1
Author(s):  
Mehmet Nar
Keyword(s):  
Incentive Policy ◽  
Policy Tool ◽  
Tax Holidays ◽  
Tax Holiday

Tax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the study primarily clarifies the concept of tax holiday and then discuss as to what should be understood from the concept of tax holiday.

scholarly journals The Effect of Tax Incentives Practices on Sustainability of Micro, Small and Medium Enterprises in Ethiopia During the Outbreak of Corona Virus Pandemic

2020 ◽  
Author(s):  
Kanbiro Deyganto Orkaido ◽  
Bekele Youna Beriso
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Incentives ◽  
Primary Data ◽  
Positive Contribution ◽  
Tax Rate ◽  
Tax Incentive ◽  
Tax Allowance ◽  
Accelerated Depreciation ◽  
Medium Enterprises ◽  
Tax Holiday

Abstract Purpose: The aim of this study was to identify the effect of tax incentive practise on sustainability of MSMEs during outbreak of corona virus pandemic in Ethiopia. Design/methodology/approach: In order to achieve this objective, the researchers have employed quantitative research approach with explanatory research design in which six hypotheses have been tested. The primary data was collected from 300 respondents using structured questionnaires. Multiple regression model was employed to identify the effect of tax incentives on sustainability of MSMEs in Ethiopia. Findings: According to the regression analysis, this study revealed that tax holiday, tax allowance, reduction in tax rate, accelerated depreciation, loss carry forward and tax exemption have positive and statistically significant effect on the sustainability of the MSMEs. Based on the finding of the study was concluded that the existence of tax incentive practice has positive contribution to sustainability of the micro, small and medium sized enterprise.Research limitations/implications: The current study was geographically focus on Ethiopia by considering the micro, small and medium sized enterprises sector. The subject wise was focused on the effect of the tax incentives:(tax holiday, tax allowance, tax exemption, and accelerated depreciation, reduction in tax rate, and loss carry forward) and on the sustainability of MSMEs. The study used primary data which is limited to a year of 2020. It might be improved in the future if other researchers incorporate large firms in the country and uses secondary data for analysis. Practical implications: To survive, micro, small and medium scale enterprises need the support from the government in the form of tax incentives. The role of tax incentives in enhancing the growth of micro, small and medium sized enterprises is very significant on the sustainability of MSMEs as well as the economy as a whole. Hence, the findings and recommendations of the current study might serve as an ingredient and be informative to the policy makers on MSMEs sector. It might also give a general insight to the policy makers, academician and professional groups of society and the public at large with regard to the role of effect of tax incentives on the sustainability and growth of MSMEs during outbreak of coronavirus.Originality/value: This study contributes to empirical evidence about the effect of tax incentives practices on sustainability of micro, small and medium enterprises in Ethiopia by considering tax incentive practice in terms of tax holiday, tax allowance, reduction in tax rate, accelerated depreciation, loss carry forward and tax exemption. As tax incentives theories supported the findings of this study, we have concluded that tax incentive practices provided by government have positive contribution for the sustainability and growth of micro, small and medium sized enterprises in Ethiopia

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