Causes, benefits, and risks of business tax incentives

By Alexander Klemm. Social Science Research Network, 2010

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A partial race to the bottom: corporate tax developments in emerging and developing economies (2013, background): “6 For an overview see Shah (1995), OECD (2001), Zee and others (2002), and Klemm (2010). looking hypothetical investment project and calculating the impact of the tax system (CIT rate, depreciation allowances, holidays etc.) on the cost of capital of a profit-making valuemaximizing firm.”
Empirical evidence on the effects of tax incentives (2009, unknown): “…relationship between taxes and investment has generally found that while other factors are also (and sometimes more) important determinants of investment, taxes have significant effects.7 This 2 Examples include Bird (2000), Shah (1995), OECD (2001), Zee, Stotsky and Ley (2002), and Klemm (2009).”
Intellectual property box regimes: effective tax rates and tax policy considerations (2013, background): “As well as distorting firms’ decisions, this requires policing to prevent avoidance behaviours, which in turn involve administrative costs (Klemm2010).”