Tax Expenditures And Results Of Study On Investment Tax Credit PDF Download
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Author | : United States Accounting Office (GAO) |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 34 |
Release | : 2018-06-26 |
Genre | : |
ISBN | : 9781721932429 |
Download Tax Expenditures and Results of Study on Investment Tax Credit Book in PDF, ePub and Kindle
Tax Expenditures and Results of Study on Investment Tax Credit
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight |
Publisher | : |
Total Pages | : 976 |
Release | : 1979 |
Genre | : Investment tax credit |
ISBN | : |
Download A Review of Selected Tax Expenditures Book in PDF, ePub and Kindle
Author | : United States. Department of the Treasury |
Publisher | : |
Total Pages | : 12 |
Release | : 1975 |
Genre | : Revenue |
ISBN | : |
Download Estimates of Federal Tax Expenditures Book in PDF, ePub and Kindle
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 64 |
Release | : 1978 |
Genre | : Investment tax credit |
ISBN | : |
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Author | : A. Caiumi |
Publisher | : |
Total Pages | : 0 |
Release | : 2011 |
Genre | : |
ISBN | : |
Download The Evaluation of the Effectiveness of Tax Expenditures - a Novel Approach Book in PDF, ePub and Kindle
This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part of) the private financing; (iii) to what extent would the outcomes on firm performance have not been achieved without the public support? The methodology consists of applying the matching approach and selects a sample of firms composed of both recipients and non-recipients such that for each subsidised firm a comparable unsubsidised counterpart is found, which is similar in every respect except for the tax benefit. An empirical model of firm?s investment behaviour has then been estimated in order to obtain the tax-price elasticity and to test the sensitivity of investment decisions to the availability of internal funds by taking into account the dynamic structure underlying capital accumulation. This new approach to evaluate tax expenditures allows us to deal with the problem of the endogeneity of firms' participation decisions as well as to account for the different channels through which tax incentives operate. Finally, the impact of the investment tax credit on TFP levels is identified by modelling the productivity dynamics at the firm level.
Author | : |
Publisher | : |
Total Pages | : 1058 |
Release | : 2014 |
Genre | : Tax expenditures |
ISBN | : |
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Author | : Gary Fromm |
Publisher | : Washington : Brookings Institution |
Total Pages | : 332 |
Release | : 1971 |
Genre | : Business & Economics |
ISBN | : |
Download Tax Incentives and Capital Spending Book in PDF, ePub and Kindle
Author | : Antonella Caiumi |
Publisher | : |
Total Pages | : 57 |
Release | : 2011 |
Genre | : |
ISBN | : |
Download The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 376 |
Release | : 1986 |
Genre | : Government spending policy |
ISBN | : |
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Author | : Christopher G. Faricy |
Publisher | : Russell Sage Foundation |
Total Pages | : 170 |
Release | : 2021-02-25 |
Genre | : Political Science |
ISBN | : 0871544407 |
Download The Other Side of the Coin Book in PDF, ePub and Kindle
Despite high levels of inequality and wage stagnation over several decades, the United States has done relatively little to address these problems—at least in part due to public opinion, which remains highly influential in determining the size and scope of social welfare programs that provide direct benefits to retirees, unemployed workers or poor families. On the other hand, social tax expenditures—or tax subsidies that help citizens pay for expenses such as health insurance or the cost of college and invest in retirement plans—have been widely and successfully implemented, and they now comprise nearly 40 percent of the spending of the American social welfare state. In The Other Side of the Coin, political scientists Christopher Ellis and Christopher Faricy examine public opinion towards social tax expenditures—the other side of the American social welfare state—and their potential to expand support for such social investment. Tax expenditures seek to accomplish many of the goals of direct government expenditures, but they distribute money indirectly, through tax refunds or reductions in taxable income, rather than direct payments on goods and services or benefits. They tend to privilege market-based solutions to social problems such as employer-based tax subsidies for purchasing health insurance versus government-provided health insurance. Drawing on nationally representative surveys and survey experiments, Ellis and Faricy show that social welfare policies designed as tax expenditures, as opposed to direct spending on social welfare programs, are widely popular with the general public. Contrary to previous research suggesting that recipients of these subsidies are often unaware of indirect government aid—sometimes called “the hidden welfare state”—Ellis and Faricy find that citizens are well aware of them and act in their economic self-interest in supporting tax breaks for social welfare purposes. The authors find that many people view the beneficiaries of social tax expenditures to be more deserving of government aid than recipients of direct public social programs, indicating that how government benefits are delivered affects people’s views of recipients’ worthiness. Importantly, tax expenditures are more likely to appeal to citizens with anti-government attitudes, low levels of trust in government, or racial prejudices. As a result, social spending conducted through the tax code is likely to be far more popular than direct government spending on public programs that have the same goals. The first empirical examination of the broad popularity of tax expenditures, The Other Side of the Coin provides compelling insights into constructing a politically feasible—and potentially bipartisan—way to expand the scope of the American welfare state.