Tax Holiday and Investment in Indonesia

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Impact of Human Resource Investment on Labor Productivity in Indonesia

This study examines the impact of human capital on productivity of labor in Indonesia, using the ARDL analysis data method. This study uses the variable of human capital with a proxy level of labor education, the health status of labor and labor productivity. The data used are sourced from World Bank publications in the period of 1981-2014. The outputs of the analysis with the method of ARDL sh...

متن کامل

Regional Tax Coordination and Foreign Direct Investment Regional Tax Coordination and Foreign Direct Investment *

The paper analyzes the effects of a regionally coordinated profit tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. We show that regional tax coordination can lead to two types of welfare gains. First, for investments that would take place in the region in the absence of coordination, this measure can transfer location rents from the ...

متن کامل

Tax Rate and Tax Base Competition for Foreign Direct Investment

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model’s predictions regarding the slope o...

متن کامل

Kinky Tax Policy and Abnormal Investment Behavior

This paper documents tax-minimizing investment, in which firms accelerate capital purchases near fiscal year-end to reduce taxes. Between 1984 and 2013, average investment in the fourth fiscal quarter (Q4) is 37% higher than the average of the first three fiscal quarters. Q4 investment spikes also occur internationally. We use research designs based on variation in firm tax positions and the 19...

متن کامل

Shareholder Investment Horizons and Tax Aggressiveness

This paper examines whether the investment horizon of a firm’s institutional shareholders affects the extent of tax aggressiveness as proxied by a firm’s five-year cash effective tax rate and yearly permanent book-tax differences. Using a sample of firms with institutional ownership data from 1995-2008, we find more tax aggressiveness for firms held by short-term investors and less tax aggressi...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: TRIKONOMIKA

سال: 2016

ISSN: 2355-7737,1411-514X

DOI: 10.23969/trikonomika.v15i1.392