Webbläsaren som du använder stöds inte av denna webbplats. Alla versioner av Internet Explorer stöds inte längre, av oss eller Microsoft (läs mer här: * https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Var god och använd en modern webbläsare för att ta del av denna webbplats, som t.ex. nyaste versioner av Edge, Chrome, Firefox eller Safari osv.

Åsa Hansson. Foto.

Åsa Hansson

Docent

Åsa Hansson. Foto.

What determines tax incentives and how effective are they?

Författare

  • Åsa Hansson
  • Susan Porter
  • Susan Williams

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.

Avdelning/ar

  • Lunds skatteakademi
  • Integration och rätt
  • Centrum för ekonomisk demografi
  • Fastighetsvetenskap
  • Nationalekonomiska institutionen

Publiceringsår

2018

Språk

Engelska

Publikation/Tidskrift/Serie

Journal of Business and Economic Policy

Volym

5

Avvikelse

4

Dokumenttyp

Artikel i tidskrift

Förlag

Center for Promoting Ideas (CPI)

Ämne

  • Economics

Aktiv

Published

Forskningsgrupp

  • Lund Tax Academy
  • Integration and Law

ISBN/ISSN/Övrigt

  • ISSN: 2375-0766