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Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013

tax rates and can thereby provide a subsidy to unprofitable projects. We assess the specific design features of different … 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

The effects of the Employment Tax Incentive on South African employment

Ebrahim, Amina; Leibbrandt, Murray V.; Ranchhod, Vimal - 2017

effect of the Incentive on youth employment. We match firms claiming the subsidy with similar firms not claiming the subsidy …

Persistent link: https://www.econbiz.de/10011588891

Combatting debt bias in South African firms : the case for an allowance for corporate equity

Kari, Seppo; Khoza, Londiwe; Manjezi, Nangamso; McNabb, Kyle - 2019

The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context - in which many firms are highly leveraged and the marginal effective tax rates for using debt financing are...

Persistent link: https://www.econbiz.de/10011982640

Tax law and the transfer of start-up losses : a European overview and categorization

Bührle, Anna Theresa; Spengel, Christoph - 2019 - This version: September 11th, 2019

Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other corporations can unintentionally be affected by the...

Persistent link: https://www.econbiz.de/10012102661

Corporate effective tax rates : model description and results from 36 OECD and non-OECD countries

Hanappi, Tibor - 2018

associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to …

Persistent link: https://www.econbiz.de/10011911441

Tax Incentives and R&D Activity : Firm-Level Evidence from Taiwan

Yang, Chih‐Hai; Huang, Chia-Hui; Hou, Tony Chieh-tse - 2013

This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. The propensity score matching (PSM) estimates show that recipients of R&D tax credits appear on average to have 53.80% higher R&D expenditures than that they do without receiving tax credits,...

Persistent link: https://www.econbiz.de/10014162128

R&D Tax Credits and Innovation

Melnik, Walter; Smyth, Andrew - 2022

Previous work suggests that research and development (R&D) tax credits increase R&D expenditure. We exploit the staggered adoption of state-level R&D tax credits in the United States to examine their effect on innovation itself. In particular, we consider ten commonly-studied patent...

Persistent link: https://www.econbiz.de/10014239585

Commitment and the Time Structure of Taxation of Foreign Direct Investment

Vigneault, Marianne - 2014

investment that take the form of rates that increase over time. Both commitment and non-commitment to future tax rates are … analyzed using a two-period model with investment determined endogenously in the first period. Without commitment, it is shown … of investing elsewhere in the world and on the responsiveness of investment to a change in the tax rate. With commitment …

Persistent link: https://www.econbiz.de/10014084925

Assessing tax relief from targeted investment tax incentives through corporate effective tax rates : Methodology and initial findings for seven Sub-Saharan African countries

Celani, Alessandra - 2022

Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions … methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax …

Persistent link: https://www.econbiz.de/10013457971

Organizational-Form Choice and Tax Incentives : Multi-Country Evidence

Massenz, Gabriella; Lejour, Arjan - 2023

We study how differential taxation of personal and corporate income impacts the corporate share of new firms for 31 countries over 1998-2018. We build a novel database that identifies the tax treatment of partnerships either as corporations or as passthrough entities. We find a tax elasticity of...

Persistent link: https://www.econbiz.de/10014255014