Tax Reforms in Nigeria: Case against Tax Incentives

Socially-Efficient Tax Reforms∗

We propose graphical methods to determine whether commodity-tax changes are “socially efficient”, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of ...

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 ...

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 ...

Expert Group on R&D Tax Incentives Evaluation Comparing Practices in R&D Tax Incentives Evaluation

Tax Incentives: Issue and Evidence