Book Description
Tax Expenditures and Results of Study on Investment Tax Credit
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
Page : 34 pages
File Size : 18,37 MB
Release : 2018-06-26
Category :
ISBN : 9781721932429
Tax Expenditures and Results of Study on Investment Tax Credit
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher :
Page : 976 pages
File Size : 27,25 MB
Release : 1979
Category : Investment tax credit
ISBN :
Author : United States. Department of the Treasury
Publisher :
Page : 12 pages
File Size : 34,3 MB
Release : 1975
Category : Revenue
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 64 pages
File Size : 13,14 MB
Release : 1978
Category : Investment tax credit
ISBN :
Author : Gary Fromm
Publisher : Washington : Brookings Institution
Page : 328 pages
File Size : 33,51 MB
Release : 1971
Category : Capital investments
ISBN :
Author :
Publisher :
Page : 1058 pages
File Size : 12,37 MB
Release : 2014
Category : Tax expenditures
ISBN :
Author : A. Caiumi
Publisher :
Page : 0 pages
File Size : 26,77 MB
Release : 2011
Category :
ISBN :
This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part of) the private financing; (iii) to what extent would the outcomes on firm performance have not been achieved without the public support? The methodology consists of applying the matching approach and selects a sample of firms composed of both recipients and non-recipients such that for each subsidised firm a comparable unsubsidised counterpart is found, which is similar in every respect except for the tax benefit. An empirical model of firm?s investment behaviour has then been estimated in order to obtain the tax-price elasticity and to test the sensitivity of investment decisions to the availability of internal funds by taking into account the dynamic structure underlying capital accumulation. This new approach to evaluate tax expenditures allows us to deal with the problem of the endogeneity of firms' participation decisions as well as to account for the different channels through which tax incentives operate. Finally, the impact of the investment tax credit on TFP levels is identified by modelling the productivity dynamics at the firm level.
Author : Antonella Caiumi
Publisher :
Page : 57 pages
File Size : 19,69 MB
Release : 2011
Category :
ISBN :
Author :
Publisher :
Page : 376 pages
File Size : 47,26 MB
Release : 1986
Category : Government spending policy
ISBN :
Author : James R. White
Publisher : DIANE Publishing
Page : 119 pages
File Size : 24,68 MB
Release : 2010-05
Category : Business & Economics
ISBN : 1437927688
The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending in excess of a base amount, but concerns have been raised about its design and administrability. This report describes the credit's use, determines whether it could be redesigned to improve the incentive to do new research, and assesses whether recordkeeping and other compliance costs could be reduced. The author analyzed alternative credit designs using a panel of corp. tax returns and assessed administrability by interviewing IRS and taxpayer rep. Includes recommendations. Charts and tables.