Catalog
English
Catalog
Везде
  
93.185.164.21
Non-linear effects of investment tax insentives
Reviews
Readers community rating
0.0 (0 votes)


Views
2143


Downloads
409
Educational programs
ЭКОНОМИКА И УПРАВЛЕНИЕ,  ФИЛОСОФИЯ, ЭТИКА И РЕЛИГИОВЕДЕНИЕ
UDC
33 Экономика. Народное хозяйство. Экономические науки
Publisher
Central Economics and Mathematics Institute RAS
Date of publication
20.11.2018
Public year
2018
Non-linear effects of investment tax insentives
Read
Cite
Annotation
The paper describes non-linear (non-monotonic) effects that arise when implementing investment projects takes place under uncertainty and the Russian system of enterprise taxation (including tax incentives). A model of tax incentives in the real sector is proposed, the feature of which is the simultaneous use of several tax benefits (tax holidays and accelerated depreciation). It is shown that increase in the duration of tax holidays can not always have a stimulating effect on the investor.
Herald of CEMI. 2018 Issue 1
Source
About authors
Vadim Arkin, 
Chief Researcher
CEMI RAS
Alexander Slastnikov
Leading Researcher
CEMI RAS
References

1. Arkin V.I., Slastnikov A.D. (2007). Investitsionnye ozhidaniya, stimulirovanie investitsij i nalogovye reformy // Ehkonomika i matematicheskie metody. T. 43. Vyp. 2. S. 76–100.

2. Dixit A.K., Pindyck R.S. (1994). Investment under Uncertainty. Princeton: Princeton University Press.

3. Jou J.-B. (2000). Irreversible Investment Decisions under Uncertainty with Tax Holidays // Public Finance Review. Vol. 28. No. 1. P. 66–81.

4. MacKie-Mason J.K. (1990). Some nonlinear tax effects on asset values and investment decision under uncertainty // Journal of Public Economics. Vol. 42. P. 301–328.

5. Mintz J.M. (1990). Corporate Tax Holidays and Investment // The World Bank Economic Review. Vol. 4. No. 1. P. 81–102.

Similar
Optimization of tax payment as a legitimate interest of the taxpayer
Yadrikhinsky S.
Corporate fiscal planning in the Republic of Uzbekistan
Zaripov H.
COMPARATIVE ANALYSIS OF VARIOUS PRINCIPLES OF THE GRANTING TAX HOLIDAYS
Arkin V., Slastnikov A.
The approach of the Russian Federation to the concept of «tax avoidance»
Podshivalova D.
Полная версия доступна только подписчикам
Подпишитесь прямо сейчас
На месяц
490 Р / Month
На полугодие
390 Р / Month
2,340 Р за 6 месяцев
На год
290 Р / Month
3,480 Р за год