Results 11 to 20 of about 18,890 (261)
Tax Incentives and the City [PDF]
SSRN Electronic Journal, 2002 It is difficult to justify tax incentives within the existing economics literature on tax competition. We develop a model in which communities are interested in attracting firms not only for their own capital but also for the concentration externalities, a form of agglomeration economies, their location bestows on existing firms ...
Teresa Garcia-Milà, Therese J. McGuire
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PROPOSED FRAMEWORK FOR TAX INCENTIVES IN THE OIL SECTOR FROM AN ENVIRONMENTAL PERSPECTIVE [PDF]
Journal of Environmental Science, 2017 Tax system's role as part of the established environmental policy is almost non-existent in Egypt, where tax measures applied only to grant an exemption for machines and new equipment imported from the customs tax or allowing in some cases to deduct ...
Mohamed, S. A +2 more
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Management equity incentives and corporate tax avoidance: Moderating role of the internal control
Frontiers in Psychology, 2023 IntroductionUnder the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and
Xie Wenwu +4 more
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Frontiers in Environmental Science, 2022 Government intervention is increasingly vital due to the dual externalities of green innovation. We explored the relationship between tax incentives, subsidies, and green innovation.
Cong Wang +3 more
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THE EFFECTIVENESS OF LAND AND BUILDING TAX (PBB) INCENTIVES IN MAKASAR CITY
IBLAM Law Review, 2023 This research was conducted with the objectives of (1) To find out and analyze the effectiveness of giving Land and Building Tax (PBB) incentives in Makassar City, (2) To analyze the Implementation of Land and Building Tax (PBB) Incentive Policies in ...
Indirwan Dermayasair +2 more
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Tax expenditure and the treatment of tax incentives for investment [PDF]
Economics, 2019 Abstract Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, the authors present three concrete policy
Agustín Redonda +7 more
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The Influence of The Covid-19 Pandemic on Tax Avoidance
Jurnal Economia, 2023 The Covid-19 pandemic contributes to the slowdown of Indonesia's economy; therefore, the government provides tax incentives to particular sectors during this pandemic.
Ivonne Caroline Wicaksono +1 more
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Anteseden pemanfaatan insentif PPh final UMKM di masa pandemi
Keberlanjutan, 2022 The utilization of tax incentives, especially the incentive of final income tax of MSMEs (micro, small, and medium enterprises), is still considered low from the predetermined allocation.
Usman Nur Hamzah
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The Expectations and Effects of Tax Cuts: Scenario Examples
Maliye Çalışmaları Dergisi, 2023 Various incentives are organized in different types of taxes to support the financial structures of enterprises. These incentives impact decisions for taxpayers planning taxes.
Funda Karakoyun
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International Review of Economics & FinanceTax incentives, as an important auxiliary means for the government to stabilize the market, are crucial in motivating corporations to move from virtual to real.
Chaohui Xu, Xiangrui Chao
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