2018

What Determines Tax Incentives and How Effective Are They?

Reprint No. 2018:77

Author(s): Åsa Hansson, Susan Porter and Susan Perry WilliamsYear: 2018 Title: Journal of Business and Economic Policy Volume (No.): 5 (4) Pages: 123–139
Online article (restrictions may apply)

What Determines Tax Incentives and How Effective Are They? Åsa Hansson, Susan Porter and Susan Perry Williams


This paper considers factors determining tax incentives and examines how effective they are using data from OCED and EU countries. It is well known that countries compete when it comes to setting the statutory corporate tax rate but do they also compete when it comes to providing tax incentives on the tax base side? The paper starts out by analyzing factors affecting different tax incentive measures and then moves on to analyze how effective different incentives are in attracting investments. We study several different tax incentives and find them to be ineffective in generating investments and, that, reductions of statutory corporate tax rates are a more efficient way to generate investments.


Reference:
Hansson, Åsa, Susan Porter and Susan Perry Williams (2018), "What Determines Tax Incentives and How Effective Are They?". Journal of Business and Economic Policy 5(4), 123–139.

Åsa Hansson

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Integrating Immigrants into the Nordic Labour Markets

An Overall Perspective

Pages-from-2019-Calmfors-Gassen---Integrating-Immigrants-into-the-Nordic-Labour-Markets.gif

Denmark, Finland, Norway and Sweden face similar problems of integrating large groups of immigrants, especially low-educated ones from outside the EU, into their labour markets. In this volume, edited by Lars Calmfors, IFN, and Nora Sánchez Gassen in cooperation with researchers from across the Nordic Region analyse how labour market integration of immigrants can be promoted. 

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