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Tax and Non-Tax Incentives and Investments : Evidence and Policy Implications
James, Sebastian - 2010
This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … ineffective in attracting Investment in countries with poor Investment Climate. This is striking because it broadly supports …
Persistent link: https://www.econbiz.de/10013148753
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Protecting the Unknown : The Impact of the Liberalization of NOL Carrybacks in Acquisitions
Tavakoli, Daniel - 2012
This paper explores the impact of section 382 of the Code and its limitations on Net Operating Losses (NOLs) and advocates for new method for valuing NOL limitations. Section 382 limits the corporation's future ability to use its NOLs if there is an ownership change or an equity structure shift....
Persistent link: https://www.econbiz.de/10013107214
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Understanding U.S. corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2011
Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S. corporation tax returns for...
Persistent link: https://www.econbiz.de/10009151928
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Tax Losses
Snyder, Lester B. - 2007
It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law complexity and inefficiency, little or nothing has been...
Persistent link: https://www.econbiz.de/10014223715
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Understanding US corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2008
Persistent link: https://www.econbiz.de/10003769916
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The Effect of Tax Incentives on Local Private Investments and Entrepreneurship : Evidence from the Tax Cuts and Jobs Act of 2017
Xu, Jiajie - 2022
This paper studies the impact of a place-based tax credit policy, the Opportunity Zone program created under the Tax Cuts and Jobs Act of 2017, on local private investments and entrepreneurship. Using a difference-in-differences approach and comparing census tracts designated as Opportunity...
Persistent link: https://www.econbiz.de/10013291631
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Tax Incentives and Business Investment
Ramirez Verdugo, Arturo - 2006
This paper provides new evidence on the response of business investment to tax incentives. I use the variation provided … depreciation allowances applicable to investment undertaken outside the three main Mexican metropolitan areas. I show that … investment is very sensitive to changes in tax variables and interest rates, with an estimated elasticity of investment with …
Persistent link: https://www.econbiz.de/10014055468
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
of different regimes against the possible policy aim of improving the incentives to undertake R&D investment in a country …
Persistent link: https://www.econbiz.de/10010228563
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Tax loss carrybacks : investment stimulus versus misallocation
Bethmann, Inga; Jacob, Martin; Müller, Maximilian André - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 101-125
Persistent link: https://www.econbiz.de/10011906598
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013
regimes against the possible policy aim of improving the incentives to undertake R&D investment in a country. While some …
Persistent link: https://www.econbiz.de/10010128713