Export restrictions, tax incentives and the national artistic patrimony

The Effect of Tax Incentives on Export of HS Commodity Groups

In many economies, the export promotion is defined as the main paradigm for the economy and tax exemptions is one of the prevailing policies in order to protect infant industries and this policy has been employed in the Iranian economy, too. The paper tries to evaluate the success degree of this policy in the Iranian economy. In this regard, the micro-data in various commodity groups based on H...

Tax Incentives to Encourage

Much has been said about the importance of innovation, especially after the rise of globalization and implementation of more open markets. In this paper, we will show how innovation is linked to schools of thoughts that sought to explain and understand what would lead nations to reach a certain degree of long-term development, since the model of Joseph Schumpeter in the mid-1930s until Romer’s ...

Tax Incentives: Issue and Evidence

R&D Tax Incentives

Main findings: • Level-based R&D tax credits are subject to a serious deadweight loss. • Increment-based R&D tax credits are not subject to that deadweight loss, but have their own deficiencies. • The bulk of the empirical evidence concludes that there is no crowding-out but also little additionality. • R&D tax incentives have the advantage of being neutral, less costly to administer, and more ...

Local incentives and national tax evasion: The response of illegal mining to a tax reform in Colombia – Santiago Saavedra

National governments can only tax the economic activity they either directly observe or that is reported by municipal authorities. mining, a very common phenomenon in Colombia, changed with a tax reform that reduced the share of revenue transferred back to mining municipalities. To overcome the challenge of measuring illegal activity, we construct a novel dataset using machine learning predicti...