Tax Incentives for Sports

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 ...

Tax Incentives for Household Saving and Borrowing

The paper reviews the literature on these tax incentives, with special focus on long-term saving, housing, and household liabilities. The paper addresses several areas of policy intervention: (1) the interest rate effect on personal saving; (2) the effect of tax incentives on long-term mandatory saving programs; (3) government programs that target saving for home purchase; (4) government progra...

Tax Incentives: Issue and Evidence

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