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Lessons from 15 years of experience with the Dutch tax allowance for energy investments for firms
Ruijs, Arjan; Vollebergh, Herman R. J. - 2013
Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find …
Persistent link: https://www.econbiz.de/10009757392
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How does the type of subsidization affect investments : experimental evidence
Ackermann, Hagen - 2015
I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the … investment alternatives get subsidized with tax credits the willingness to invest in the subsidized alternative increases …
Persistent link: https://www.econbiz.de/10010504557
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A carbon horse race : abatement subsidies vs. permit trading in Switzerland
Hintermann, Beat; Zarkovic, Maja - 2020
-and-control elements plus a sizeable abatement subsidy. Our paper informs about this tripartite climate policy, which is unique in the …
Persistent link: https://www.econbiz.de/10012234520
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Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud
Aman-Rana, Shan; Gingerich, Daniel; Sukhtankar, Sandip - 2022
Screening requirements are common features of fraud and corruption mitigation efforts around the world. Yet imposing these requirements involves trade-offs between higher administrative costs, delayed benefits, and exclusion of genuine beneficiaries on one hand and lower fraud on the other. We...
Persistent link: https://www.econbiz.de/10014030148
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Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud
Aman-Rana, Shan; Gingerich, Daniel W.; Sukhtankar, Sandip - National Bureau of Economic Research - 2023
Screening requirements are common features of fraud and corruption mitigation efforts around the world. Yet imposing these requirements involves trade-offs between higher administrative costs, delayed benefits, and exclusion of genuine beneficiaries on one hand and lower fraud on the other. We...
Persistent link: https://www.econbiz.de/10014322752
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Effects of taxes on youth self-employment and income
Egebark, Johan - 2016
This is a study of the link between taxes and youth self-employment, using a Swedish reform implemented in 2007–09 which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run...
Persistent link: https://www.econbiz.de/10011440312
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Effects of taxes on youth self-employment and income
Egebark, Johan - 2016
I study the link between taxes and youth self-employment. I make use of a Swedish reform, implemented in 2007-09, which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run...
Persistent link: https://www.econbiz.de/10011444462
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Income tax exemption as a regional state aid in special economic zones and its impact upon development of Polish districts
Ambroziak, Adam A. - 2014
Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax exemption. The objective of this paper is...
Persistent link: https://www.econbiz.de/10012011936
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R&D grant and tax credit support for foreign-owned subsidiaries : does it pay off?
Lenihan, Helena; Mulligan, Kevin; Doran, Justin; … - 2022
provides the first evaluation of 1) whether public R&D funding stimulates additional R&D investment in subsidiaries, 2) whether …
Persistent link: https://www.econbiz.de/10012816814
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Do Targeted Business Tax Subsidies Achieve Expected Benefits?
De Simone, Lisa - 2019
subsidies and the employment measures. However, we show that local information – measured based on subsidy-specific disclosures …) results are concentrated in the largest subsidy packages by dollar value. In addition, we observe mixed evidence for the … examining the role of the local information environment in subsidy effectiveness …
Persistent link: https://www.econbiz.de/10012859883