Despite repeated attempts, South Asian countries have managed only limited and sporadic success in mobilizing larger tax revenue. Tax-to-GDP ratios in most countries in the region remain below cross country averages and are considered inadequate to meet their financing needs. Underperformance in...

This paper discusses the Canadian experience in the early 1980s with tax incentives for R&D.It presents some issues concerning the efficiency and cost effectiveness of the various government tax incentives in stimulating R&D.

Executive Summary: Iowa offers several tax incentive programs that have been utilized by biofuel producers. The tax credit programs include the Enterprise Zone Program (EZ), the New Jobs and Income Program (NJIP), the New Capital Investment Program (NCIP), and the High Quality Job Creation...

Executive Summary: Iowa introduced the Historic Preservation and Cultural and Entertainment District (HPCED) Tax Credit Program in 2000. The program allows property owners or developers to claim tax credits equal to 25 percent of qualified rehabilitation costs for eligible historic properties in...