This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. Specifically …, we assess the potential R&D-enhancing effect on recipients of R&D tax credits compared with their non … show that recipients of R&D tax credits appear on average to have 93.53% higher R&D expenditures and a 14.47% higher growth …

In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

demonstrates the necessity for reforming tax policy as it applies to investment, as this is demonstrated to significantly affect …

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures …, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax … tax expenditure concept in Russia. …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …

The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in … Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax … potential (2) tax evasion and avoidance study (3) analysis of the major consequences of the profit tax reform in the beginning …

The authors made an attempt to analyse a wide scope of issues connected with the tax position of non …

role of both tax and non-tax determinants in the choice to be a closely-held corporation vs. a proprietorship. While lower …-income individuals face relatively neutral incentives, higher income households face strong tax incentives to be corporate. The data … suggest a strong response to these tax incentives. Many conventional non-tax determinants are confirmed in the data as well. …