2018

What Determines Tax Incentives and How Effective Are They?

Särtryck nr 2018:77

Författare: Åsa Hansson, Susan Porter och Susan Perry WilliamsÅr: 2018 Publikation: Journal of Business and Economic Policy Årgång (nr): 5 (4) Sidor: 123–139
Artikeln online (behörighet kan krävas)

What Determines Tax Incentives and How Effective Are They? Åsa Hansson, Susan Porter och 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.


Referens:
Hansson, Åsa, Susan Porter och 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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Daniel Waldenström

Ämnesområde: arv och gåvor, finansiell utveckling, inkomst och förmögenhetsfördelning samt skatter.

En av de frågor Daniel Waldenström försöker besvara i sin forskning:

  • Hur stor är den ekonomiska ojämlikheten i Sverige och vilka faktorer bestämmer den?

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