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What determines tax incentives and how effective are they?

Hansson, Åsa LU ; Porter, Susan and Williams, Susan (2018) In Journal of Business and Economic Policy 5(4).
Abstract
This paper considers factors determining tax incentives and examines how effective they are using data from OCED and EU countries. It is well known that countries compete when it comes to setting the statutory corporate tax rate but do they also compete when it comes to providing tax incentives on the tax base side? The paper starts out by analyzing factors affecting different tax incentive measures and then moves on to analyze how effective different incentives are in attracting investments. We study several different tax incentives and find them to be ineffective in generating investments and, that, reductions of statutory corporate tax rates are a more efficient way to generate investments.
Please use this url to cite or link to this publication:
author
; and
organization
publishing date
type
Contribution to journal
publication status
published
subject
in
Journal of Business and Economic Policy
volume
5
issue
4
pages
17 pages
publisher
Center for Promoting Ideas (CPI)
ISSN
2375-0766
DOI
10.30845/jbep.v5n4a13
language
English
LU publication?
yes
id
0784a84b-e86e-46e8-a14c-c2d2689d498c
date added to LUP
2023-05-24 13:34:03
date last changed
2023-07-24 11:45:51
@article{0784a84b-e86e-46e8-a14c-c2d2689d498c,
  abstract     = {{This paper considers factors determining tax incentives and examines how effective they are using data from OCED and EU countries. It is well known that countries compete when it comes to setting the statutory corporate tax rate but do they also compete when it comes to providing tax incentives on the tax base side? The paper starts out by analyzing factors affecting different tax incentive measures and then moves on to analyze how effective different incentives are in attracting investments. We study several different tax incentives and find them to be ineffective in generating investments and, that, reductions of statutory corporate tax rates are a more efficient way to generate investments.}},
  author       = {{Hansson, Åsa and Porter, Susan and Williams, Susan}},
  issn         = {{2375-0766}},
  language     = {{eng}},
  number       = {{4}},
  publisher    = {{Center for Promoting Ideas (CPI)}},
  series       = {{Journal of Business and Economic Policy}},
  title        = {{What determines tax incentives and how effective are they?}},
  url          = {{http://dx.doi.org/10.30845/jbep.v5n4a13}},
  doi          = {{10.30845/jbep.v5n4a13}},
  volume       = {{5}},
  year         = {{2018}},
}