Fiscal Incentives for Investment and Innovation

Download Fiscal Incentives for Investment and Innovation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Incentives for Investment and Innovation by : Anwar Shah

Download or read book Fiscal Incentives for Investment and Innovation written by Anwar Shah and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing countries continue to make widespread use of tax policy instruments to promote industrial and technological development. The actual effect of these instruments on business activity and government revenues, however, remains an open question. The studies presented in this volume take an important first step in quantifying the effect of investment incentives on business decisions related to production and investment. In addition, they suggest the consequences of such incentives for government revenues. The analyses presented in subsequent chapters attempt to answer a narrow set of questions. The most fundamental of these questions is: Do taxes matter for investment? Related questions include: - What have been the investment stimulation (direct and induced) effects of tax policy measures per dollar of forgone revenues? - Do taxes matter for foreign direct investment (FDI) in developing countries? Do they influence foreign business decisions about location? - What are the implications of the home (industrial) country tax regime for the host (developing) country tax system? - How do taxes interact with other institutional features of a developing country, and what are the implications for the effectiveness of tax incentives? Are corporate taxes largely ineffective (nonmarginal) instruments because of the influence of other policy instruments? - Do taxes matter for domestic investment? What is their effect on the structure of industrial production? - What has been the effect of tax instruments on the employment of labor, physical capital, and research and development (R&D) capital? - What has been the effect of business taxes and tax expenditures (forgone revenues) on technological change, expansion of private output, and after-tax profits? - Are there tax-induced distortions that prevent firms from holding optimal levels of fixed factors? - How does market power affect tax incentives? - What is the role of expectations in investment decisions? - Given empirical estimates on factor substitution, the nature of technical change, and economies of scale, what revenue-neutral alternative tax policy environment would best encourage investment and enhance productivity and growth? The papers presented in this volume reflect on the above questions at both conceptual and empirical levels and in doing so pay close attention to the tax and nontax policy elements and the existing institutions (market imperfections) in developing and emerging market economies. In the next section the case for tax policy interventions in the marketplace is examined briefly.

Fiscal Incentives for Investment and Innovation

Download Fiscal Incentives for Investment and Innovation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (77 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Incentives for Investment and Innovation by : Anwar Shah

Download or read book Fiscal Incentives for Investment and Innovation written by Anwar Shah and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fiscal Incentives for Investment and Innovation

Download Fiscal Incentives for Investment and Innovation PDF Online Free

Author :
Publisher : Oxford University Press, USA
ISBN 13 : 9780821359020
Total Pages : 0 pages
Book Rating : 4.3/5 (59 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Incentives for Investment and Innovation by : Anwar Shah

Download or read book Fiscal Incentives for Investment and Innovation written by Anwar Shah and published by Oxford University Press, USA. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: All countries, irrespective of their stage of development, offer tax and other incentives in order to stimulate investment in industrial and technological development. However, institutional aspects can hinder realisation of this potential, particularly in developing countries. This publication examines the effect of fiscal incentives on business activity and government revenues in developing countries, and compares their beneficial effects on investment with the resulting losses in tax revenues. The conclusion drawn is that a stable and credible tax regime, with tax rates roughly comparable to those of capital-exporting countries, is a prerequisite for effective investment incentives. Overall, a stable regime of low corporate taxes offers greater promise for investment promotion than a high-tax, high-incentive but unstable tax system.

Rethinking Investment Incentives

Download Rethinking Investment Incentives PDF Online Free

Author :
Publisher : Columbia University Press
ISBN 13 : 0231541643
Total Pages : 369 pages
Book Rating : 4.2/5 (315 download)

DOWNLOAD NOW!


Book Synopsis Rethinking Investment Incentives by : Ana Teresa Tavares-Lehmann

Download or read book Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and published by Columbia University Press. This book was released on 2016-07-12 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

Government Incentives for Innovation and Entrepreneurship

Download Government Incentives for Innovation and Entrepreneurship PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3031101197
Total Pages : 283 pages
Book Rating : 4.0/5 (311 download)

DOWNLOAD NOW!


Book Synopsis Government Incentives for Innovation and Entrepreneurship by : Mahmoud M. Abdellatif

Download or read book Government Incentives for Innovation and Entrepreneurship written by Mahmoud M. Abdellatif and published by Springer Nature. This book was released on 2022-11-30 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the role of government fiscal and non-fiscal incentives in spurring innovation and entrepreneurship in developed and developing economies. It explores and examines the role of government programs in different stages of firm growth pre-startup, startup, and scale-up. By developing a theoretical framework and reviewing international evidence, the book identifies the best combination of government incentives to stimulate innovation and entrepreneurship, and provides concrete policy recommendations for decision-makers. Some of the issues tackled in this book include national innovation policy, innovation support programs, effectiveness of the support, challenges associated with the programs, risk-sharing and partnerships for innovation. This book is of interest to academics, students, practitioners, policymakers, governmental and non-governmental organizations as well as other stakeholders who wants to be informed about the challenges, progress and current trend in stimulating innovation and entrepreneurship.

Effects of Tax Incentives on Investment in Industrial Innovation

Download Effects of Tax Incentives on Investment in Industrial Innovation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 404 pages
Book Rating : 4.:/5 (256 download)

DOWNLOAD NOW!


Book Synopsis Effects of Tax Incentives on Investment in Industrial Innovation by : Apollinaire Ndorukwigira

Download or read book Effects of Tax Incentives on Investment in Industrial Innovation written by Apollinaire Ndorukwigira and published by . This book was released on 1989 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public incentives in support of R+D and innovation in the Federal State of Espirito Santo, Brazil

Download Public incentives in support of R+D and innovation in the Federal State of Espirito Santo, Brazil PDF Online Free

Author :
Publisher : diplom.de
ISBN 13 : 3832477438
Total Pages : 109 pages
Book Rating : 4.8/5 (324 download)

DOWNLOAD NOW!


Book Synopsis Public incentives in support of R+D and innovation in the Federal State of Espirito Santo, Brazil by : Daniel Streit

Download or read book Public incentives in support of R+D and innovation in the Federal State of Espirito Santo, Brazil written by Daniel Streit and published by diplom.de. This book was released on 2004-02-24 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Problemstellung: Die in englischer Sprache verfasste Arbeit gliedert sich in zwei große Abschnitte einen Theoretischen und einen Praktischen. Im theoretischen Teil werden zunächst die Begriffe Forschung & Entwicklung und Innovation definiert sowie die Eigenschaften eines Nationale Innovationssystems beschrieben. Weiter wird die Frage diskutiert, ob Innovationen beziehungsweise F&E staatliche Unterstützung brauchen, oder ob es angebrachter ist, vorhandene Marktmechanismen die Menge an F&E bestimmen zu lassen. Ein sehr großes Kapitel der Arbeit ist infolge der Beschreibung der einzelnen Instrumente der Innovationspolitik bzw. Innovationsökonomie gewidmet. Hierbei werden nicht nur die zwölf am häufigsten verwendeten staatlichen Maßnahmen zur Förderung von Innovationen und F&E auf ihre Stärken und Schwächen hin untersucht, sondern es wird auch erläutert welche Instrumente in welcher Art und Weise in der Lage sind, die Innovationstätigkeit in einem Land zu erhöhen. Der praktische Teil der Arbeit befasst sich zunächst mit der wirtschaftlichen Situation des Bundesstaates Espirito Santo und dessen Innovationssystem. Im Anschluss daran erfolgt eine Bestandsaufnahme der in Espirito Santo aktuell verwendeten innovationspolitischen Maßnahmen zur Förderung von Innovationen und F&E. Hierbei wurden Daten verwendet, die bei zahlreichen Interviews mit den zuständigen Stellen vor Ort gesammelt wurden. Darauf aufbauend (und mit Hilfe der Erkenntnisse aus dem theoretischen Teil der Arbeit) werden die innovationspolitischen Maßnahmen des Bundesstaates Espirito Santo evaluiert und vereinzelte Verbesserungsmöglichkeiten in der Innovationspolitik des Bundesstaates aufgezeigt. Ein zweiseitiges summary fasst die wichtigsten Ergebnisse am Ende der Arbeit noch einmal zusammen. Inhaltsverzeichnis:Table of Contents: LIST OF FIGURESIII LIST OF TABLESIV 1.INTRODUCTION1 2.EXPLANATION OF BASIC TERMS AND THEORIES2 2.1R&D AND INNOVATION2 2.2INNOVATION, TECHNOLOGY AND SCIENCE POLICY5 2.3NATIONAL INNOVATION SYSTEMS7 3.SHOULD THE GOVERNMENT SUPPORT R&D AND INNOVATIONS?8 3.1THE ARGUMENTS FOR PUBLIC SUPPORT8 3.1.1Externalities9 3.1.2Public goods10 3.1.3Market structure11 3.1.4Imperfect information11 3.2THE ARGUMENTS AGAINST PUBLIC SUPPORT13 4.THE INNOVATION POLICY TOOLS14 4.1FINANCIAL MEASURES17 4.1.1Public funding17 4.1.2Venture capital21 4.1.3Tax incentives23 4.2NON-FINANCIAL MEASURES25 4.2.1Public procurement25 4.2.2Human resource [...]

Incentivising Angels

Download Incentivising Angels PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 9811366322
Total Pages : 120 pages
Book Rating : 4.8/5 (113 download)

DOWNLOAD NOW!


Book Synopsis Incentivising Angels by : Stephen Barkoczy

Download or read book Incentivising Angels written by Stephen Barkoczy and published by Springer. This book was released on 2019-04-24 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines tax incentives for investors in start-up companies through a critical analysis of Australia’s early-stage investors (ESI) program, and a comparison of that program with the United Kingdom’s Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups, and explains the policy rationale for introducing the ESI program as well as dissecting its technical requirements in detail. Special attention is devoted to the program’s ‘early stage’ and ‘innovation’ requirements, which are crucial for determining whether a start-up qualifies for the tax incentives. The book is the first in-depth scholarly legal analysis of the ESI program and the first occasion it has been compared and contrasted with a foreign program. The comparative discussion of the ESI program with the SEIS program enables the authors to make suggestions for reforms to the ESI program so that it can better achieve its policy objectives. The fact that the book includes reform suggestions makes it particularly interesting for policy makers. It is also of broad relevance to legal and finance scholars and students as well as entrepreneurs, angels, venture capitalists and their advisors.

The Right Kind of Help? Tax Incentives for Staying Small

Download The Right Kind of Help? Tax Incentives for Staying Small PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1484302559
Total Pages : 32 pages
Book Rating : 4.4/5 (843 download)

DOWNLOAD NOW!


Book Synopsis The Right Kind of Help? Tax Incentives for Staying Small by : Ms.Dora Benedek

Download or read book The Right Kind of Help? Tax Incentives for Staying Small written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2017-06-13 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some countries support smaller firms through tax incentives in an effort to stimulate job creation and startups, or alleviate specific distortions, such as financial constraints or high regulatory or tax compliance costs. In addition to fiscal costs, tax incentives that discriminate by firm size without specifically targeting R&D investment can create disincentives for firms to invest and grow, negatively affecting firm productivity and growth. This paper analyzes the relationship between size-related corporate income tax incentives and firm productivity and growth, controlling for other policy and firm-level factors, including product market regulation, financial constraints and innovation. Using firm level data from four European economies over 2001–13, we find evidence that size-related tax incentives that do not specifically target R&D investment can weigh on firm productivity and growth. These results suggest that when designing size-based tax incentives, it is important to address their potential disincentive effects, including by making them temporary and targeting young and innovative firms, and R&D investment explicitly.

Fiscal Incentives for R&D and Innovation in a Diverse World

Download Fiscal Incentives for R&D and Innovation in a Diverse World PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (967 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Incentives for R&D and Innovation in a Diverse World by :

Download or read book Fiscal Incentives for R&D and Innovation in a Diverse World written by and published by . This book was released on 2016 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Innovation and Public Policy

Download Innovation and Public Policy PDF Online Free

Author :
Publisher : University of Chicago Press
ISBN 13 : 022680545X
Total Pages : 259 pages
Book Rating : 4.2/5 (268 download)

DOWNLOAD NOW!


Book Synopsis Innovation and Public Policy by : Austan Goolsbee

Download or read book Innovation and Public Policy written by Austan Goolsbee and published by University of Chicago Press. This book was released on 2022-03-25 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: A calculation of the social returns to innovation /Benjamin F. Jones and Lawrence H. Summers --Innovation and human capital policy /John Van Reenen --Immigration policy levers for US innovation and start-ups /Sari Pekkala Kerr and William R. Kerr --Scientific grant funding /Pierre Azoulay and Danielle Li --Tax policy for innovation /Bronwyn H. Hall --Taxation and innovation: what do we know? /Ufuk Akcigit and Stefanie Stantcheva --Government incentives for entrepreneurship /Josh Lerner.

The Design of R&D Tax Incentive Schemes and Firm Innovation

Download The Design of R&D Tax Incentive Schemes and Firm Innovation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (131 download)

DOWNLOAD NOW!


Book Synopsis The Design of R&D Tax Incentive Schemes and Firm Innovation by : Heli Koski

Download or read book The Design of R&D Tax Incentive Schemes and Firm Innovation written by Heli Koski and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Research and development (R&D) tax credits are widely employed among the OECD countries to promote business sector investments in innovation. The implementation of R&D tax credit schemes, however, varies across countries. The empirical research on the effectiveness of R&D tax incentives suggests that the strength of company responses (in R&D expenditures) to more generous tax incentives substantially differ across countries. We use data from 25 OECD countries, collected from 2010 to 2018, to explore the relationship between a set of R&D tax scheme features and innovation performance. Our estimation results show that the business sector R&D expenditure is higher among those countries that have implemented either an R&D tax credit scheme with an incremental deduction basis or a hybrid scheme with both volume-based and incremental tax relief components. The input additionality is highest when the R&D tax incentives are based on the incremental deduction. Further, the hybrid tax credit scheme positively relates to innovation output. The business sector R&D investment are higher in the countries with an R&D tax credit scheme that provides favorable treatment for SMEs or option to carry forward unclaimed R&D tax credits.

Tax Incentives and Capital Spending

Download Tax Incentives and Capital Spending PDF Online Free

Author :
Publisher : Washington : Brookings Institution
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (42 download)

DOWNLOAD NOW!


Book Synopsis Tax Incentives and Capital Spending by : Gary Fromm

Download or read book Tax Incentives and Capital Spending written by Gary Fromm and published by Washington : Brookings Institution. This book was released on 1971 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

New Tax Incentives for Investors in Start-up Companies

Download New Tax Incentives for Investors in Start-up Companies PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

DOWNLOAD NOW!


Book Synopsis New Tax Incentives for Investors in Start-up Companies by : M. Gioskos

Download or read book New Tax Incentives for Investors in Start-up Companies written by M. Gioskos and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent changes to the law provide tax incentives to encourage investment in innovative start-up companies. These changes have been implemented as part of the government's National Innovation and Science Agenda policy to align the tax system with a culture of entrepreneurship and innovation, and to encourage new investment in small Australian innovation companies with high-growth potential. The tax incentives permit investors to claim a 20% non-refundable carry-forward tax offset on their investment in an "early stage innovation company" (ESIC) which is generally capped at $200,000 annually. Investors may also disregard a capital gain on the disposal of their interests in an ESIC, provided the interests have been held for at least 12 months and not more than 10 years. This article considers the conditions for accessing the tax incentives, as well as some of the risk and compliance issues that may arise.

Investing in Social Enterprise

Download Investing in Social Enterprise PDF Online Free

Author :
Publisher : Fastprint Publishing
ISBN 13 : 9780956190482
Total Pages : 54 pages
Book Rating : 4.1/5 (94 download)

DOWNLOAD NOW!


Book Synopsis Investing in Social Enterprise by : Vince Heaney

Download or read book Investing in Social Enterprise written by Vince Heaney and published by Fastprint Publishing. This book was released on 2010 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: A CSFI report, published with assistance from the National Endowment for Science, Technology and the Arts. The CSFI's latest report is an investigation into the various legal, tax and business forms that characterize the increasingly complex world of social entrepreneurship. The report throws a light on a rapidly-growing part of the economy, the so-called third sector. It is also the second paper we have published in cooperation with NESTA - for whose support we are very grateful.

Financial Incentive Strategy of Innovative Development in Countries with Developed Market Economies

Download Financial Incentive Strategy of Innovative Development in Countries with Developed Market Economies PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!


Book Synopsis Financial Incentive Strategy of Innovative Development in Countries with Developed Market Economies by : Svetlana Kadomtseva

Download or read book Financial Incentive Strategy of Innovative Development in Countries with Developed Market Economies written by Svetlana Kadomtseva and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Innovative development of the country requires the production of an effective financial mechanism, including both direct and indirect methods of regulation. As a tax incentive of innovation in countries with developed market economies there are used measures such as tax exemptions and tax holidays, widely applicable in the Russian practice. At the same time, Russia does not use tax incentives to attract highly qualified innovative sector. For cross-country comparisons of investment attractiveness of the innovation sector and the effectiveness of innovation policy, the price elasticity of tax changes, the marginal effective tax rate and the B-index are used as measures. An important condition for promoting innovation development becomes an incentive of increasing share of private sector financing, in comparison with government financing. In conditions of economic decrease most governments reduced budget directed for innovation development programs and have become more widely use methods of tax regulation.

Tax Incentives for Investment in Innovative Start-ups and SMEs

Download Tax Incentives for Investment in Innovative Start-ups and SMEs PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (118 download)

DOWNLOAD NOW!


Book Synopsis Tax Incentives for Investment in Innovative Start-ups and SMEs by : S. Serbini

Download or read book Tax Incentives for Investment in Innovative Start-ups and SMEs written by S. Serbini and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This contribution describes the Italian legislation on tax incentives provided to individuals and companies investing in innovative small and medium-sized enterprises (SMEs) and start-ups.