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Journal articles on the topic 'Policy incentives'

Author: Grafiati

Published: 24 June 2021

Last updated: 29 July 2025

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1

Benson, Bruce L., and David W. Rasmussen. "The Context of Drug Policy: An Economic Interpretation." Journal of Drug Issues 28, no. 3 (1998): 681–99. http://dx.doi.org/10.1177/002204269802800307.

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Economics can be used to analyze public sector decision making because individuals make these decisions within a framework of incentives and constraints that are a product of individual preferences and institutional structure. Considering the emphasis on law enforcement in U.S. drug policy in this context, this paper presents an analysis of the incentives and constraints affecting drug policy that explains a reluctance to change the policy even in the face of considerable evidence that some reforms could be cost effective. Two specific incentives for an emphasis on enforcement are presented. F

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Susilawati, Neni, Citra Yadin Ramadhena, Mayang Permatasari Syahputri, and Regina Canda Wardhani. "EVALUATING COVID-19’ TAX INCENTIVES: MEASURING THE POLICY EFFECTIVENESS AND PROSPECTIVE POLICY ANALYSIS ON THE EXTENDED PROVISION." Sebatik 26, no. 1 (2022): 87–97. http://dx.doi.org/10.46984/sebatik.v26i1.1813.

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Policy-making strength is an integral part of the government vigor. When policies fail, monetary and fiscal costs would significantly increase. Covid-19's Tax Incentive is one of the costs that must be incurred due to the Covid-19 pandemic. However, the absorption of this tax incentive has not been optimal, as indicated by the large gap between the budget and the realization of the tax incentives absorption. This research's aims are to evaluate the policy effectiveness of the Covid-19's tax incentives and analyzing the prospective policy of extended provision based on the evidences. This quali

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Abidin, Mohammad Zainul, Haula Rosdiana, and Roy Valiant Salomo. "Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN." International Journal of Renewable Energy Development 9, no. 1 (2020): 53–62. http://dx.doi.org/10.14710/ijred.9.1.53-62.

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This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policie

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Scott, Anthony, and Luke B. Connelly. "Financial incentives and the health workforce." Australian Health Review 35, no. 3 (2011): 273. http://dx.doi.org/10.1071/ah10904.

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Changes to the remuneration of medical practitioners are currently being considered in Australia. In this paper, we provide a discussion of financial incentives in healthcare markets and their effects on health professionals’ behaviour. After defining incentives, the paper focuses on the design of incentive schemes for the health workforce. It discusses several issues that should be considered when designing incentives, illustrated with some Australian examples. What are the objectives of the incentive scheme? What types of incentives can be used and under what circumstances? What is the empir

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Nigmetzyanov, A. A. "The motivational component of award policy as a type of incentive policy." Uchenye Zapiski Kazanskogo Universiteta Seriya Gumanitarnye Nauki 166, no. 6 (2025): 57–71. https://doi.org/10.26907/2541-7738.2024.6.57-71.

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The problems of refining the existing legal framework governing the relationships concerning awards that arise from the state’s incentive policy specified by certain legal acts, were examined. Several intricate theoretical constructs were analyzed: legal policy, incentives, and awards. Based on the obtained results, incentives were defined as a tool used by the state to encourage desired behaviors and achieve public policy goals. Considering that awards refer to the encouragement of this kind, award policy was understood as a type of incentive policy encompassing the activities of national and

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Voigt, Kristin. "Incentives, health promotion and equality." Health Economics, Policy and Law 7, no. 3 (2010): 263–83. http://dx.doi.org/10.1017/s1744133110000277.

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AbstractThe use of incentives to encourage individuals to adopt ‘healthier’ behaviours is an increasingly popular instrument in health policy. Much of the literature has been critical of ‘negative’ incentives, often due to concerns about equality; ‘positive’ incentives, however, have largely been welcomed as an instrument for the improvement of population health and possibly the reduction of health inequalities. The aim of this paper is to provide a more systematic assessment of the use of incentives from the perspective of equality. The paper begins with an overview of existing and proposed i

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Jansa, Joshua M. "Chasing Disparity: Economic Development Incentives and Income Inequality in the U.S. States." State Politics & Policy Quarterly 20, no. 4 (2020): 462–88. http://dx.doi.org/10.1177/1532440019900259.

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Political scientists and policy scholars have traditionally looked at the role of welfare and tax policies in shaping income inequality. Less attention has been paid to the key policy area of economic development. But states spend billions on economic development incentives each year to encourage firms to locate in their state. The few studies that have examined the impact of economic development policy on inequality have found mixed results, and have not considered who shapes and benefits from economic development policy when identifying possible causal mechanisms. I argue that increased ince

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Alayande, Folarin, and Dr Wumi Olayiwola. "Trade Policy Incentives, Market Structure and Productivity." Journal of Social Sciences Research, no. 57 (July 10, 2019): 1106–22. http://dx.doi.org/10.32861/jssr.57.1106.1122.

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Trade policy incentives are drivers of within-sector productivity growth and rapid industrial transformation in many developing countries. In many African countries, the use of tariffs, trade prohibitions and a package of fiscal policy incentives are therefore components of industrialisation and backward integration programmes to accelerate the performance of priority sectors. However, the effectiveness of these policy instruments within specific industries, and the transmission mechanism of policy incentives to productivity has not been adequately explored in the literature. By focusing on ol

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Hodge, Emily M. "School Desegregation and Federal Inducement: Lessons From the Emergency School Aid Act of 1972." Educational Policy 32, no. 1 (2016): 86–116. http://dx.doi.org/10.1177/0895904816632608.

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This study uses the example of the Emergency School Aid Act of 1972, a federal desegregation incentive program, to discuss the benefits and challenges of equity-oriented incentives. This study applies theories of policy instruments and the social construction of target populations to congressional records, archival program materials, and other historical sources to trace the origin and evolution of the incentives and mandates built into the Emergency School Aid Act. The study ultimately concludes that the program’s combination of a financial incentive with rigorous oversight offers lessons for

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Zhang, Shen Sheng, Wei Zhang, Xing Xing Ji, and Wen Fang Zhang. "Research of Existing Building Energy Saving Economic Incentives Policy in Liao Ning Province." Applied Mechanics and Materials 409-410 (September 2013): 570–73. http://dx.doi.org/10.4028/www.scientific.net/amm.409-410.570.

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Analyzed the status of Liaoning Province Existing Building Energy Saving, and elaborate the role of economic incentives in the Existing Building Energy Saving. Proposed the establish principles and design ideas of Existing Building Energy Saving economic incentive policies in Liao Ning Province on the basis of learning from the developed countries economic incentives successful experience. Developed economic incentives on taxation, loans, and subsidies and so on.

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Quoc Trung, Trinh, and Nguyen Van Tan. "Tax incentive policy and firm performance: evidence from Vietnam." Investment Management and Financial Innovations 17, no. 2 (2020): 277–96. http://dx.doi.org/10.21511/imfi.17(2).2020.22.

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This paper aims to assess the impact of the tax incentive policy on firm performance after privatization in Vietnam. Using research data of 260 privatized enterprises in Vietnam, this study sheds light on whether tax incentive policies can help improve firm performance after privatization. The paper utilizes a pre-post comparison approach proposed by Megginson, Nash, and Van Randenborgh (1994). The research results reveal that privatized enterprises with tax incentives have improved profitability (ROA, ROE, ROS) and operating efficiency (NIEFF) and reduced leverage after privatization. A stati

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Ruba, Marianus, and Ede Surya Darmawan. "Systematic Review Analysis of Government Policy Implementation of COVID 19 Provision Incentives in Indonesia." International Journal of Social Service and Research 3, no. 1 (2023): 15–21. http://dx.doi.org/10.46799/ijssr.v3i1.224.

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The emergence of the COVID-19 pandemic has had a significant impact on health workers, who are on the front lines of the COVID-19 fight. The issue of health worker incentives persists to this day. The occurrence of the COVID-19 pandemic has greatly impacted health workers as the front line in the fight against COVID-19. The problem of incentives for health workers continues to this day. Many factors must be considered by regulators and executors at the national and regional levels, as coordination of providing incentives for health workers is deemed ineffective. These include a failure to abso

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Zhu, Jingrong, Xiaofei Li, Hongrui Chu, and Jinlin Li. "Willingness to use community health centres for initial diagnosis: the role of policy incentives among Chinese patients." Australian Journal of Primary Health 28, no. 1 (2021): 49–55. http://dx.doi.org/10.1071/py21028.

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The aim of the study is to investigate the effect of policy incentives on residents’ willingness to use community health centres for initial diagnosis. A cross‐sectional survey with specific multiple price-list experiments was conducted in Guizhou, China. We were able to use in-depth individual interviews with a total of 422 participants. Our results showed that both financial and non-financial policy incentives can facilitate the utilisation of the community health centres. Approximately 60% of the respondents reported an increase in their willingness to use community health centres after the

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Zhu, Jingrong, Xiaofei Li, Hongrui Chu, and Jinlin Li. "<i>Corrigendum to</i>: Willingness to use community health centres for initial diagnosis: the role of policy incentives among Chinese patients." Australian Journal of Primary Health 28, no. 1 (2022): 82. http://dx.doi.org/10.1071/py21028_co.

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The aim of the study is to investigate the effect of policy incentives on residents&#x2019; willingness to use community health centres for initial diagnosis. A cross&#x2010;sectional survey with specific multiple price-list experiments was conducted in Guizhou, China. We were able to use in-depth individual interviews with a total of 422 participants. Our results showed that both financial and non-financial policy incentives can facilitate the utilisation of the community health centres. Approximately 60% of the respondents reported an increase in their willingness to use community he

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Cheng, Hua, Zhiying Zhang, Zhongju Liao, Yong Wei, and Joseph Martial Nkongo Mvondo. "Different policy instruments and the threshold effects on collaboration efficiency in China." Science and Public Policy 47, no. 3 (2020): 348–59. http://dx.doi.org/10.1093/scipol/scaa016.

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Abstract University–industry R&D collaboration is an important means to improve innovation efficiency; many governments have issued policies to promote it. The most frequent policy instruments implemented by policy-makers to foster firms’ innovation are subsidies and tax incentives. The article elaborated on how subsidies and tax incentives influence the R&D collaboration efficiency through a panel dataset from 2009 to 2015 in China. The result showed that subsidies and tax incentives have a positive effect on collaboration efficiency, and the effect of subsidies on output is bigger th

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Wulandari, Destiny. "Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy?" Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 668–83. http://dx.doi.org/10.52728/ijtc.v4i4.833.

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Indonesian government's policy to promote downstream natural resources leads to tax incentives policy intended to encourage the downstream. This study focuses on corporate income tax incentives in the form of net income reduction (tax allowance according to Article 31A of the Income Tax Law) by 30 percent for 6 years or corporate income tax reduction (tax holiday according to Minister of Finance Regulation Number 130/PMK.010 /2020) by 100 percent or 50 percent. Despite the positive or negative impact of tax incentives enactment argued in the previous studies, this study will calculate the impa

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Saragih, Johanes Glorinus. "Adapting Indonesia’s Tax Incentive Strategy In The Post Pillar Two Era." Journal Of Tax Policy, Economics, And Accounting 1, no. 2 (2023): 136–49. https://doi.org/10.61261/muctj.v1i2.47.

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Indonesia, as a developing country striving for economic growth and technological advancement, faces the imperative challenge of re-evaluating its tax incentive regime in light of the global tax landscape's recent transformation through BEPS Action 1 Pillar Two. Using qualitative research methodology, this study delves into the framework of Pillar Two and its implications for Indonesia's tax incentives policy. This paper highlights the pressing need for Indonesia to recalibrate its tax incentive strategy and proposes that Research and Development (R&D) tax incentives as a promising solutio

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Thom, Michael. "Do State Corporate Tax Incentives Create Jobs? Quasi-experimental Evidence from the Entertainment Industry." State and Local Government Review 51, no. 2 (2019): 92–103. http://dx.doi.org/10.1177/0160323x19877232.

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Policy makers allocate billions of dollars each year to tax incentives that increasingly favor creative industries. This study scrutinizes that approach by examining motion picture incentive programs used in over thirty states to encourage film and television production. It uses a quasi-experimental strategy to determine whether those programs have contributed to employment growth. Results mostly show no statistically significant effects. Results also indicate that domestic employment is unaffected by competing incentives offered outside the United States. These findings are robust to several

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Baeva, Olga N., and Ekaterina A. Shagina. "REWARDING POLICY: A BALANCE BETWEEN MANAGEMENT INTERESTS AND THE EMPLOYEES NEEDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/13, no. 151 (2024): 221–25. https://doi.org/10.36871/ek.up.p.r.2024.10.13.026.

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The problem of increasing the effectiveness of the personnel incentive system is considered. The key problems are highlighted. The cases of companies that have successfully implemented projects to change the personnel incentive system, taking into account the attitude of employees to various incentives, are described.

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Rosenthal, Meredith B., Andrea B. Troxel, Kevin G. Volpp, et al. "Moderating Effects of Patient Characteristics on the Impact of Financial Incentives." Medical Care Research and Review 76, no. 1 (2017): 56–72. http://dx.doi.org/10.1177/1077558717707313.

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While financial incentives to providers or patients are increasingly common as a quality improvement strategy, their impact on patient subgroups and health care disparities is unclear. To examine these patterns, we analyzed data from a randomized clinical trial of financial incentives to lower low-density lipoprotein (LDL) cholesterol levels in patients at risk for cardiovascular disease. Patients with higher baseline LDL experienced greater cholesterol reductions in the shared incentive arm (0.23 mg/dL per unit change in baseline LDL, 95% CI [−0.46, −0.00]) but were also less likely to have m

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Ichimiya, Megumi, Hope Muller-Tabanera, Jennifer Cantrell, et al. "Evaluation of response to incentive recruitment strategies in a social media-based survey." DIGITAL HEALTH 9 (January 2023): 205520762311784. http://dx.doi.org/10.1177/20552076231178430.

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Objective This study aimed to examine varying incentives on acceptance to participate in an online survey on social media and to identify related demographic factors. Methods The study used Facebook and targeted its users aged 18 to 24 years in the United States. During recruitment, participants were randomized to one of the three types of incentives for survey completion, (1) a $5 gift card, (2) a lottery for a $200 gift card, and (3) a $5 gift card plus a lottery for a $200 gift card. Acceptance rates for survey participation were compared across three incentives using percentages, 95% logit

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Marmilava, Katsiaryna. "R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives." Theory, Methodology, Practice 20, no. 01 (2024): 45–54. http://dx.doi.org/10.18096/tmp.2024.01.05.

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The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks. It further suggests a novel complementary approach to analysing the attractiveness of tax incentives taking into consideration the practical implementation of tax incentives. The developed indicator – the tax incentive implementation (utilisation) rate – accounts for countries’ national features of tax incentive systems and reporting on R&D tax expenditures, and all

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Asadi, Asadi, Hermi Sularsih, Sukarno Himawan Wibisono, and Ahmad Mukoffi. "Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19." e-Journal Perdagangan Industri dan Moneter 10, no. 2 (2022): 85–90. http://dx.doi.org/10.22437/pim.v10i2.19636.

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This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/202

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Billi, Sofia, Matteo Giacomo Prina, Marco Castagna, and Wolfram Sparber. "Assessing the Cost-Effectiveness of Incentives for Energy Transition Using Marginal Abatement Cost Curves." Energies 16, no. 21 (2023): 7412. http://dx.doi.org/10.3390/en16217412.

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Incentive policies play a crucial role in encouraging the adoption of renewable energy sources and energy efficiency measures. This study analyzes and compares the incentives for energy transition in the South Tyrol region of Italy using a marginal abatement cost (MAC) curve constructed with an expert-based approach. The incentives for residential energy efficiency, mobility, and boiler replacement are characterized based on assumptions for costs, energy savings, and parameters. The resulting expert-based MAC curve analysis reveals boiler replacement incentives to be the most cost-effective, y

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Mutuku, Cyrus, Joseph Sirengo, and Dr Mohamed Omar. "Tax Incentives Policy, Firm Investment, Firm exports, and Gross Output: Panel Econometric Modelling." Journal of Economics and Public Finance 8, no. 1 (2021): p1. http://dx.doi.org/10.22158/jepf.v8n1p1.

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A panel econometric model consisting of 118,380 firms, spanning 2014 to 2019 was used to determine the impact of tax incentive policy on firm investment, firm gross output, and exports. A two-stage modelling approach was used, first the decision to invest or export was modelled using a binary logit model. In the second phase, the impact of the tax incentives policy was estimated. The decisions to export and invest are marginally driven by tax incentive policy. A shilling given as tax expenditure increases the probability of investing and exporting by 0.018% and 0.48% respectively. The results

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Mallah, Farah. "A Theoretical Framework for Teacher Incentives: Monetary, Social and Vision-Based." Journal of Education and Learning 8, no. 1 (2018): 29. http://dx.doi.org/10.5539/jel.v8n1p29.

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Teachers are at the heart of the education process; in attempts to improve teacher quality there has been a trend in the US and elsewhere to incentivize teachers to put in more effort. This paper presents a theoretical framework for analyzing and designing different incentive schemes informed by the structure and quality of tasks constituting the k-12 teaching profession. It focuses on the question of how policy makers and education leaders can improve teacher effort towards the outcome of interest, specifically improving student achievement. It draws on literature on incentives, goal setting

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Митрофанова, Александра, and Aleksandra Mitrofanova. "Incentive System as an Instrument of Personnel Motivation." Management of the Personnel and Intellectual Resources in Russia 7, no. 6 (2018): 24–28. http://dx.doi.org/10.12737/article_5c1764453df656.31079412.

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Modern development of management theory and practice pays special attention to staff incentives, which, often, takes the main place in a personnel management system of the organizations in various branches. In modern conditions inefficient incentive system is the widespread phenomenon on what directly and indirectly specify data on supply balance and demand in labor market, personnel fluidity in the organizations, unsatisfactory professional level of personnel and others. In this regard, researches in the field of staff incentive acquire special relevance. The author proves a work incentives r

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Noel, HarmoniJoie, and Alison R. Huang. "The Effect of Varying Incentive Amounts on Physician Survey Response." Evaluation & the Health Professions 42, no. 1 (2018): 71–81. http://dx.doi.org/10.1177/0163278718809844.

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A major challenge with surveying physicians is low response. In this article, we present results of an experiment conducted to determine the optimal monetary incentive amount for gaining response from physicians to a short screener survey. Sampled physicians were randomly assigned to three prepaid cash incentive conditions (US$2, US$5, US$10) compared to a control (US$0). This study found using any incentive increased response versus no incentive. The US$10 incentive produced the highest response and was significantly greater than the US$2 incentive group. However, we did not find a statistica

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Wasilah, Galuh Ayu, and Maria R. U. D. Tambunan. "Tax Incentive Policy Evaluation on Donation for Disaster Charity in Indonesia." MIMBAR : Jurnal Sosial dan Pembangunan 35, no. 2 (2019): 371–82. http://dx.doi.org/10.29313/mimbar.v35i2.5020.

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This research is conducted to evaluate tax incentives for donation activities of disaster management based on policy evaluation criteria by William Dunn which consists of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research method used is qualitative approach and qualitative data analysis techniques. In qualitative research, the researcher occupied theory as a tool to guide the research by collecting data through interviews and literature study until reaching the conclusion. The data used in this research is qualitative data, gathered through literature revie

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Yu, Chenhao, Xiaoyan Li, Huigang Liang, Zhiruo Zhang, and Dong Fang. "The Effects of Monetary Incentives on Physicians’ Effort and Patient Satisfaction: Understanding the Links between Monetary Incentives and Physicians’ Effort." International Journal of Environmental Research and Public Health 19, no. 20 (2022): 13075. http://dx.doi.org/10.3390/ijerph192013075.

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How monetary incentives promote physicians’ job performance in terms of patient satisfaction has been widely discussed. The incentive dilemma debate concerns whether monetary incentives reduce physicians’ intrinsic motivation at work and even lead to moral hazard. This study investigated monetary incentive policies in a hospital and analyzed how monetary incentives affect performance and behavior. By means of income composition grouping, a treatment group and control group were established, and the identification of the effect on performance was implemented using the difference-in-difference (

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Brink, Alisa G., Jessen L. Hobson, and Douglas E. Stevens. "The Effect of High Power Financial Incentives on Excessive Risk-Taking Behavior: An Experimental Examination." Journal of Management Accounting Research 29, no. 1 (2016): 13–29. http://dx.doi.org/10.2308/jmar-51533.

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ABSTRACT Recent attempts by policy makers to rein in high power financial incentives are predicated on the belief that such incentives cause managers to engage in excessive risk taking that is not in the best interest of the firm. This potential agency cost, however, has received little attention in the management accounting literature. We examine the effect of incentive power on excessive risk-taking behavior in a controlled experimental setting where managers make incentivized risk choices that affect the pay of the manager and another participant representing the firm. Our main results are,

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Deden Tarmidi, Agustin Fadjarenie, and Lin Oktris. "Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing." Jurnal Akuntansi 27, no. 1 (2023): 157–75. http://dx.doi.org/10.24912/ja.v27i1.1249.

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Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing companies listed on the Indonesia Stock Exchange are unit analyses in this study. Their 398-panel data after purposive sampling. Using STATA, this study found that tunnelling incentives are used in transfer pricing activities, while debt covenant and transfer pricing are used in management in tax policies. Meanwhile, debt covenant is not widely used

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Budiman, Nita Andriyani, Mukhamad Nurkamid, Jaka Sriyana, and Akhsyim. "Can Tax Incentives Affect MSME Tax Compliance?" International Journal of Multidisciplinary: Applied Business and Education Research 3, no. 11 (2022): 2198–205. http://dx.doi.org/10.11594/ijmaber.03.11.06.

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The government issued a tax incentive policy for the business sector. This policy was taken to help the public and business actors to survive in the middle period of the Covid-19 outbreak. The Covid-19 pandemic has influenced the relationship between tax incentives and MSME tax compliance. This study examines how much influence tax incentives have on MSME tax compliance. MSME actors get a total income tax incentive of 0.5% as referred to PP No. 23/2018 which is created by the government, where the taxpayers of MSME do not require to make tax deposits. During the Covid-19 pandemic, the governme

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Hopkins, Vincent. "Institutions, Incentives, and Policy Entrepreneurship." Policy Studies Journal 44, no. 3 (2015): 332–48. http://dx.doi.org/10.1111/psj.12132.

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Lenten, Liam J. A., Jan Libich, and Petr Stehlík. "Policy Timing and Footballers' Incentives." Journal of Sports Economics 14, no. 6 (2012): 629–55. http://dx.doi.org/10.1177/1527002511432786.

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Wang, Ya, and Lihua Zhou. "Can Non-Economic Incentives Improve the Incentive Effect of Relocating Immigrants? Evidence from Wuwei City, Located at the Northern Foothills of the Qilian Mountains." International Journal of Environmental Research and Public Health 19, no. 20 (2022): 13039. http://dx.doi.org/10.3390/ijerph192013039.

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Towards the long-term sustainable development of the northern foothills of the Qilian Mountains, the design of migration motivation mechanisms is a key issue. Considering motivation perspectives and social exchange theories, a framework and measurement scale were constructed to analyze the influence of government incentives on Wuwei’s relocated immigrants. ANOVA and generalized linear regression models were employed to analyze the differences among regions and groups, along with the influence of various incentives. The results of the study indicate: (1) In Wuwei City, non-economic incentive fa

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Sinenko, Olga A. "Modeling the policy of Tax Incentives for Sustainable Development of the Region: The Case of the Far Eastern Federal District of Russia." Journal of Tax Reform 10, no. 2 (2024): 312–33. http://dx.doi.org/10.15826/jtr.2024.10.2.171.

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The article is devoted to the problem of tax incentives for sustainable development in the Russian Far East – a vast region dealing with significant demographic and environmental challenges. To solve this problem, the study applied methods of mathematical modeling. We built a hybrid mathematical model of the Far East development based on the principles of agent-based and system-dynamic approaches, implemented in AnyLogic 8.0 simulation modelling program. The model’s accuracy was confirmed by comparing its predictions with actual data from 2010 to 2021. The result of the study is the constructi

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Thom, Michael, and Brian An. "Fade to Black? Exploring Policy Enactment and Termination Through the Rise and Fall of State Tax Incentives for the Motion Picture Industry." American Politics Research 45, no. 1 (2016): 85–108. http://dx.doi.org/10.1177/1532673x16661819.

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Policy termination has received less scholarly attention than policy diffusion, and empirical state-level studies that examine the rise and fall of the same policy are mostly absent from the literature. This study assesses the factors that led more than 45 states to enact and some to later repeal Motion Picture Incentive programs, a collection of tax incentives aimed at facilitating job creation and economic diversification. We find program enactments were driven by rising unemployment and national but not bordering state imitation. Falling unemployment and national trends drove subsequent ter

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Morgan, Heather, Pat Hoddinott, Gill Thomson, et al. "Benefits of Incentives for Breastfeeding and Smoking cessation in pregnancy (BIBS): a mixed-methods study to inform trial design." Health Technology Assessment 19, no. 30 (2015): 1–522. http://dx.doi.org/10.3310/hta19300.

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BackgroundSmoking in pregnancy and/or not breastfeeding have considerable negative health outcomes for mother and baby.AimTo understand incentive mechanisms of action for smoking cessation in pregnancy and breastfeeding, develop a taxonomy and identify promising, acceptable and feasible interventions to inform trial design.DesignEvidence syntheses, primary qualitative survey, and discrete choice experiment (DCE) research using multidisciplinary, mixed methods. Two mother-and-baby groups in disadvantaged areas collaborated throughout.SettingUK.ParticipantsThe qualitative study included 88 pregn

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Webb, Kernaghan. "Thumbs, Fingers, and Pushing on String: Legal Accountability in the Use of Federal Financial Incentives." Alberta Law Review 31, no. 3 (1993): 501. http://dx.doi.org/10.29173/alr1202.

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The federal government makes extensive use of its spending powers to establish programs intended to influence private behaviour in furtherance of public policy objectives. Incentives are frequently used where more conventional policy instruments would not be appropriate or available. However, in many situations, such programs lack adequate legal structure. The author concludes that the minimal legal structure allows for tremendous administrative flexibility, but detracts from effective accountability, and can negatively affect operational fairness. Taking a functional approach to analysis, the

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Marmilava, Katsiaryna. "Reshaping R&D Tax Incentive Policy in Terms of International Tax Competition." Európai Tükör 23, no. 4 (2021): 43–57. http://dx.doi.org/10.32559/et.2020.4.4.

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Policies to stimulate research and development are significant in the government’s agenda and affect businesses growing internationally. The article highlights the role of tax incentives in the policy mix to promote private research and development (R&D). It discusses evolution and recent trends in R&D tax incentive schemes in European countries. The impact of international tax competition on their adoption and generosity is investigated. Moreover, a decision-making model on implementation and generosity of R&D tax incentives is introduced.

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Yi, Joon-Bum, and Se-Hak Chun. "The Effect of Cash Incentive Projects on the Social Value Performances of Social Enterprises: An Empirical Analysis of SK’s Social Progress Credit in Korea." Sustainability 14, no. 10 (2022): 6310. http://dx.doi.org/10.3390/su14106310.

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Social enterprises seek to maximize benefits to society and the environment while obtaining profits. Social enterprises are increasing in number; however, their size and growth rates are very small. In addition, many social enterprises face difficulties in obtaining profits through social activities that generate social value, even though they are supported by government policy. Previous research has focused on the relationship between social performance and financial performance, compensation, and policy making, as well as the effect of incentives on social performance within organizations. T

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Zulkarnain, Nizar, Ahmad Hambali, and Hendra Candra. "PENGARUH PEMBERIAN INSENTIF PAJAK PPNBM KENDARAAN BERMOTOR DI TENGAH PANDEMI." JURNAL LENTERA AKUNTANSI 9, no. 1 (2024): 52–64. http://dx.doi.org/10.34127/jrakt.v9i1.1111.

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The COVID-19 pandemic has had a negative influence on economic growth in Indonesia, to overcome this, one of the efforts of the Indonesian government is by providing incentives in the form of reducing taxation, in this case Luxury Goods Sales Tax (PPnBM) on the sale of motor vehicles. This study aims to measure the effectiveness of the policy by comparing car sales data in the period before and after the Covid-19 pandemic. The method used is quantitative descriptive with snowball sampling techniques with the population being all automotive companies in Indonesia, then the data is tested using

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Rulandari, Novianita. "THE EFFECTIVENESS OF TAX INCENTIVE POLICIES IN SUPPORTING THE AVAILABILITY OF DRUG AND HEALTH DEVICES IN DUREN PALM HEALTH CENTER." Jurnal Pendidikan Sosiologi dan Humaniora 13, no. 2 (2023): 923. http://dx.doi.org/10.26418/j-psh.v13i2.68148.

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This study aims to analyze the effectiveness of incentives, efforts and tax barriers in supporting the availability of medicines and medical devices in handling Covid-19 at the Duren Sawit District Health Center. Data was collected through face-to-face interviews with each research subject. The research method used is a qualitative approach by adopting the theory of Merilee S. Grindle. The results of the study show that the Tax Incentive Policy has been well implemented to support the availability of medicines and medical devices in handling Covid-19 at the Duren Sawit District Health Center.

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Adams, Jean, Belinda Bateman, Frauke Becker, et al. "Effectiveness and acceptability of parental financial incentives and quasi-mandatory schemes for increasing uptake of vaccinations in preschool children: systematic review, qualitative study and discrete choice experiment." Health Technology Assessment 19, no. 94 (2015): 1–176. http://dx.doi.org/10.3310/hta19940.

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BackgroundUptake of preschool vaccinations is less than optimal. Financial incentives and quasi-mandatory policies (restricting access to child care or educational settings to fully vaccinated children) have been used to increase uptake internationally, but not in the UK.ObjectiveTo provide evidence on the effectiveness, acceptability and economic costs and consequences of parental financial incentives and quasi-mandatory schemes for increasing the uptake of preschool vaccinations.DesignSystematic review, qualitative study and discrete choice experiment (DCE) with questionnaire.SettingCommunit

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Baskoro, Bimmo Dwi, Robby Simanjuntak, and Sudarmadji Sudarmadji. "Pengaruh Insentif Pajak terhadap Inovasi dan Kinerja Perusahaan: Tinjauan Literatur." Labs: Jurnal Bisnis dan Manajemen 29, no. 3 (2024): 6–16. http://dx.doi.org/10.57134/labs.v29i3.101.

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In the era of globalization, many countries have introduced tax incentives designed to promote technological innovation and economic growth. This paper aims to examine global tax incentive policies in-depth, with a particular emphasis on their effectiveness in enhancing corporate innovation capabilities and performance. The findings indicate that the impact of such strategies on innovation and performance varies across different types and sizes of companies. While incentives provide a positive stimulus for participants, several challenges in policy design and implementation were identified, in

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Rogerson, William P. "Economic Incentives and the Defense Procurement Process." Journal of Economic Perspectives 8, no. 4 (1994): 65–90. http://dx.doi.org/10.1257/jep.8.4.65.

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This paper describes some of the insights that the economic theory of incentives can contribute to defense procurement policy analysis. It describes the underlying incentive problems that shape the defense procurement problem, the nature of current institutions and how they affect actors’ behavior, and possible directions for improving the procurement process suggested by viewing it as a solution to a complex set of incentive problems. Incentive problems between government and defense firms and incentive problems within government are both considered.

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Kireyeva, Alena, and Milyausha R. Pinskaya. "Providing Incentives for Intellectual Labor through Tax Policy in Belarus." Financial Journal 14, no. 3 (2022): 61–73. http://dx.doi.org/10.31107/2075-1990-2022-3-61-73.

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This paper discusses the idea of providing tax incentives for scholars and researchers as a necessary factor in the formation of innovative environment. The research aims at formulating proposals for increasing income from intellectual work through tax incentives based on the analysis of scientific research context and existing tax regime for Belorussian researchers. It is argued that the quantity and quality of intellectual labor depend on the tax regime applied. Academic science environment in Belarus is analyzed and the mechanism of taxation of researchers’ income is discussed in its contex

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Tong, Jinzhi, Youyou Yang, Chunhua Zheng, and Minglan Zheng. "Do Fiscal Incentives Contribute to Pollution Control? Empirical Evidence from China." Sustainability 16, no. 22 (2024): 9632. http://dx.doi.org/10.3390/su16229632.

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Given the growing concerns over environmental degradation and the demand for sustainable development, the Chinese government has implemented several fiscal incentive policies to enhance environmental governance. Taking the phased comprehensive demonstration cities of the Energy Saving and Emission Reduction Fiscal Policy (ESERFP) as an exogenous shock, this study uses a staggered difference-in-differences method to evaluate the impact of the fiscal incentive policy on pollution control using panel data from 268 prefecture-level cities in China from 2003 to 2017. The results indicate that the i

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Chai, Jiaqi. "Study on the Impact of Teacher Salary Incentives on Teachers' Performance in Higher Education." Frontiers in Humanities and Social Sciences 2, no. 5 (2022): 111–16. http://dx.doi.org/10.54691/fhss.v2i5.717.

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Teachers in universities are the main force in conducting teaching and research in universities, and are also the main force in cultivating high-level talents. Scientific salary incentive mechanism is the source of attracting talents, enhancing innovation ability and improving core competitiveness in universities. The relationship between university teachers' remuneration incentives and teachers' performance is a hot issue in the field of higher education. This paper analyzes the current situation of research on salary incentives and job performance of university teachers, discusses the relati

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