Åsa Hansson
Associate professor
What determines tax incentives and how effective are they?
Author
Summary, in English
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.
Department/s
- Integration and Law
- Centre for Economic Demography
- Real Estate Science
- Department of Economics
Publishing year
2018
Language
English
Publication/Series
Journal of Business and Economic Policy
Volume
5
Issue
4
Document type
Journal article
Publisher
Center for Promoting Ideas (CPI)
Topic
- Economics
Status
Published
Research group
- Integration and Law
ISBN/ISSN/Other
- ISSN: 2375-0766