This paper reviews the research literature relevant to economic development incentives provided by state and local … governments, and recommends reforms in these incentives. I argue that the main problem with current incentive policies is that … state and local governments often provide incentives that are not in the best interest of that state or local area, for …

We examine the role of political connections in US state government-awarded corporate economic incentives, and whether …-serving. Although equity investors react more positively to announcements of incentives awarded to politically connected companies … incentives awarded to politically connected firms are a less effective allocation of taxpayer funds …

included in the market price. Usually, a distinction is made between input tax incentives that reduce costs of R&D on the one … hand and output tax incentives that reduce taxable R&D profits. The Netherlands applies an input tax incentive, a Research … and Development (R&D) tax credit and an output tax incentive, the innovation box. The aim of these incentives is to make …

Building on recent theory, we find strong and robust evidence that external labor market incentives motivate CEOs to … find that the tax aggressiveness-labor market incentives relation varies in the cross-section consistently with theory. We …

evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across … incentives. Our samples evidence that the estimations linked to incremental bases and related to targeted rules towards SMEs … effectiveness of R&D tax incentives, allowing governments to monitor the indirect support needed to stimulate private R …