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Journal articles on the topic 'Tax holiday'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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1

Nar, Mehmet. "Tax Holiday as an Incentive Policy Tool." Journal of Economics and Public Finance 6, no. 1 (2019): p1. http://dx.doi.org/10.22158/jepf.v6n1p1.

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Tax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the st

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2

Ahmad, Qazi Masood, and S. Moquet Ahsan. "Tax Concessions and Investment Behaviour." Pakistan Development Review 36, no. 4II (1997): 537–62. http://dx.doi.org/10.30541/v36i4iipp.537-562.

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The Government of Pakistan, like many other developing countries, has opted for tax holidays as an important fiscal measure to encourage rapid industrialisation in the backward areas. This concession is also supplemented by several other economic and non-economic measures including import duty, and depreciation allowances. Mintz (1990) discusses the efficacy of tax holidays in the presence of accelerated depreciation allowances concludes that tax holidays which are designed to increase capital formation may end up penalising capital formation. Mintz’s (1990) conclusion is based on the assumpti

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Chan, K. Hung, and Phyllis Lai Lan Mo. "Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy." Accounting Review 75, no. 4 (2000): 469–84. http://dx.doi.org/10.2308/accr.2000.75.4.469.

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Many developing economies use tax holidays to attract foreign investment by providing a limited period of tax exemptions and reductions for qualified investors. This paper investigates the effect of tax holidays on foreign investors' tax noncompliance behavior in China's developing economy. We measure noncompliance in terms of tax audit adjustments the Chinese tax authorities require in response to avoidance and evasion. The results indicate that a company's tax-holiday position affects noncompliance. Companies are least compliant before entering a tax holiday, and most compliant while in a ta

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Karimullah, Muhammad Tri. "DAMPAK KEBIJAKAN TAX HOLIDAY PADA ALIRAN MASUK FDI INDUSTRI PIONIR DI INDONESIA." Bina Ekonomi 22, no. 2 (2020): 181–98. http://dx.doi.org/10.26593/be.v22i2.3835.181-198.

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ABSTRACTIn 2011, the Indonesian government issued a Tax Holiday policy as an incentive to attract investment. However, the policy is still considered not optimal in increasing FDI realization in Indonesian pioneer industry. This study aims to analyze the influence of the Tax Holiday policy in increasing the realization of direct investment in Indonesian pioneer industry; as well as to investigate other factors influencing the inflow of Foreign Direct Investment (FDI) in the industry. The results of descriptive analysis and VECM show that Tax Holiday policy has increased the realization of dire

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5

Morrow, Michaele, and Robert C. Ricketts. "Financial Reporting versus Tax Incentives and Repatriation under the 2004 Tax Holiday." Journal of the American Taxation Association 36, no. 1 (2013): 63–87. http://dx.doi.org/10.2308/atax-50607.

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ABSTRACT We analyze the repatriation behavior of U.S. multinational corporations under the tax holiday implemented as part of the American Jobs Creation Act of 2004. Our results suggest that tax incentives, as reflected in differences between firms' effective foreign tax rates, do not appear to be significant predictors of either participation in the tax holiday or the amounts repatriated by firms that chose to participate. In contrast, differences in financial reporting incentives were significant predictors of both participation in the holiday and the amounts repatriated. Not surprisingly, w

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Juwita, Rukmi, Riani Tanjung, and Edwin Karim. "Tax Holiday and Investment in Indonesia." TRIKONOMIKA 15, no. 1 (2016): 28. http://dx.doi.org/10.23969/trikonomika.v15i1.392.

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Tax holiday is a facility given by the government to investors in Indonesia to attract foreign and local investors in Indonesia, especially in the industrial sector as well as to improve national economic growth. Purpose of this research is to analyze the tax holiday policy and how the impact on the investment in Indonesia. Data consists of primary and secondary data which are collected through interview, questionnaire and literature study. Respondents are Honam Petrochemical Corp, PT. Asahimas Chemical, PT. Nippon Shokubai, PT Petrokimia Butadiene Indonesia and PT. Ebel Industries. The result

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Biose, Henry, Adewale Dosunmu, and Chijioke Nwaozuzu. "ECONOMIC IMPACT ANALYSIS OF NATURAL GAS PIPELINE DEVELOPMENT IN NIGERIA." International Journal of Engineering Technologies and Management Research 6, no. 12 (2020): 35–45. http://dx.doi.org/10.29121/ijetmr.v6.i12.2019.472.

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The paper presents the economic benefits of the long term development of gas pipeline infrastructure in Nigeria. The study reviewed related literature and modeled a sensitivity analysis of the tax rate with tax holiday, without tax holiday and economic impact analysis. The sensitivity analysis of tax rate with tax holiday and without tax holiday was also evaluated and it indicated that the 20% corporate income is more viable for gas pipeline projects in Nigeria. The economic impact analysis evaluated the direct, indirect and induced impact of the gas pipeline project on GDP, employment and tax

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8

Ngadiman, Ngadiman, and Felicia Felicia. "PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT." Jurnal Akuntansi 21, no. 1 (2017): 127. http://dx.doi.org/10.24912/ja.v21i1.138.

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The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.

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9

Oler, Mitchell, Terry Shevlin, and Ryan Wilson. "Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004." Journal of the American Taxation Association 29, no. 2 (2007): 25–55. http://dx.doi.org/10.2308/jata.2007.29.2.25.

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The American Jobs Creation Act of 2004 was signed into law on October 22, 2004. One of the most significant aspects of this legislation is a temporary tax holiday for dividend repatriations from foreign subsidiaries. U.S. multinational corporations may elect during a one-year window to deduct 85 percent of extraordinary cash dividends received from foreign subsidiaries. In this study, we model the impact that this legislation has on a firm's decision to either repatriate or reinvest foreign earnings from abroad. We then examine investors' assessment of how U.S. multinational corporations will

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10

Albring, Susan M., Lillian F. Mills, and Kaye J. Newberry. "Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?" Journal of the American Taxation Association 33, no. 2 (2011): 1–27. http://dx.doi.org/10.2308/atax-10057.

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ABSTRACT We examine whether U.S. multinationals' private and public debt constraints influence their responses to a temporary reduction in repatriation taxes (tax holiday). Using a sample of 421 U.S. multinationals with permanently reinvested earnings, we find that external debt constraints played an important role in determining their responses to the tax holiday. Specifically, we find that firms subject to fewer financial covenants in their private debt agreements or with greater access to public bond markets repatriated significantly more of their eligible funds. Our results suggest that U.

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11

Platikanova, Petya. "Investor-legislators: Tax holiday for politically connected firms." British Accounting Review 49, no. 4 (2017): 380–98. http://dx.doi.org/10.1016/j.bar.2017.05.003.

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12

Herdiyati, Liza, and Setyo Tri Wahyudi. "Tax Holiday and Foreign Direct Investment In Indonesia." EcceS (Economics, Social, and Development Studies) 7, no. 2 (2020): 240. http://dx.doi.org/10.24252/ecc.v7i2.16784.

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13

Lawman, Hannah G., Sara N. Bleich, Jiali Yan, et al. "One-year changes in sugar-sweetened beverage consumers’ purchases following implementation of a beverage tax: a longitudinal quasi-experiment." American Journal of Clinical Nutrition 112, no. 3 (2020): 644–51. http://dx.doi.org/10.1093/ajcn/nqaa158.

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ABSTRACT Background Few longitudinal studies examine the response to beverage taxes, especially among regular sugar-sweetened beverage (SSB) consumers. Objective This study aimed to examine changes in objectively measured beverage purchases associated with the Philadelphia beverage tax on sugar-sweetened and artificially sweetened beverages. Methods A longitudinal quasi-experiment was conducted with adult sugar-sweetened beverage (SSB) consumers in Philadelphia (n = 306) and Baltimore (n = 297; a nontaxed comparison city). From 2016 to 2017 participants submitted all food and beverage receipts

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14

Harper, Richard K., Richard R. Hawkins, Gregory S. Martin, and Richard Sjolander. "Price Effects around a Sales Tax Holiday: An Exploratory Study." Public Budgeting Finance 23, no. 4 (2003): 108–13. http://dx.doi.org/10.1111/j.0275-1100.2003.02304006.x.

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15

Cao, Jian, Yunhao Chen, Roy Clemons, and Michael R. Kinney. "Political Scrutiny and Tax Law Compliance: Evidence from the American Jobs Creation Act of 2004." Journal of the American Taxation Association 36, no. 2 (2014): 1–26. http://dx.doi.org/10.2308/atax-50768.

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ABSTRACT: The American Jobs Creation Act of 2004 (the Act [U.S. House of Representatives 2004]) created a tax holiday encouraging firms to repatriate foreign earnings and invest that capital in the United States. However, the Act did not require a direct tracing of the spending of repatriated funds; accordingly, repatriating firms could ignore the investment prescriptions of the Act, since tax regulators were provided no legally viable basis to pursue violations of the spending requirements. We use this event to provide evidence on the effect of political scrutiny on firms' tax law compliance

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16

Black, Philip, and Andre Roux. "A choice‐theoretic analysis of a corporate tax holiday versus a subsidy." Development Southern Africa 2, no. 2 (1985): 195–203. http://dx.doi.org/10.1080/03768358508439146.

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17

Kyj, Larissa S., and George C. Romeo. "Microsoft's Foreign Earnings: Tax Strategy." Issues in Accounting Education 30, no. 4 (2015): 297–310. http://dx.doi.org/10.2308/iace-51177.

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ABSTRACT The high corporate tax rate and the complexity of the U.S. tax code provide U.S. multinationals with the incentives and opportunities to shift income to foreign low-tax jurisdictions. In theory, U.S. corporations are taxed at the statutory rate of 35 percent on their worldwide income, but income earned by an active Controlled Foreign Corporation (CFC) is usually not taxed until it is repatriated to the parent company in the U.S. As a result, trillions of dollars in cash and investments sit in offshore companies, awaiting a repatriation tax holiday. Much of these earnings are held by t

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18

Tobing, Samuel, and Achmad Jayadi. "DECENTRALIZATION AND TAX HOLIDAY AS STRATEGIES TO BOOST FOREIGN DIRECT INVESTMENT OF INDONESIA." Journal of Security and Sustainability Issues 10, Oct (2020): 460–71. http://dx.doi.org/10.9770/jssi.2020.10.oct(37).

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19

Mulyono, R. D. P., and E. Mustikasari. "EXPLORING TAX HOLIDAY POLICY IMPLEMENTATION FOR INDONESIAN INVESTMENT CLIMATE: HAS IT BEEN EFFECTIVE?" Russian Journal of Agricultural and Socio-Economic Sciences 67, no. 7 (2017): 81–92. http://dx.doi.org/10.18551/rjoas.2017-07.09.

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20

Sari, Nuraini, Maya Safira Dewi, and Yen Sun. "Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment." Procedia - Social and Behavioral Sciences 211 (November 2015): 1008–15. http://dx.doi.org/10.1016/j.sbspro.2015.11.134.

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21

Iaquinto, Benjamin Lucca. "Working holiday makers in Australia: food security, climate change, and the backpacker tax." Geographical Research 56, no. 1 (2017): 107–12. http://dx.doi.org/10.1111/1745-5871.12261.

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22

Mogab, John W., and Michael J. Pisani. "Shoppers’ Perceptions of the State Sales Tax Holiday: A Case Study from Texas." American Journal of Business 22, no. 2 (2007): 45–56. http://dx.doi.org/10.1108/19355181200700009.

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23

Timah, Benson P., and Gospel J. Chukwu. "Tax Incentives Influence On Corporate Earnings: Evidence From Quoted Manufacturing Companies In Nigeria." Archives of Business Research 9, no. 1 (2021): 182–94. http://dx.doi.org/10.14738/abr.91.9665.

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This study examines the influence of tax incentives on corporate earnings of quoted manufacturing companies in Nigeria. The operational dimension of tax incentives adopted are annual allowance, investment allowance, and tax holiday; while the proxy for corporate earnings is earnings per share (EPS), with share capital as a moderating variable. Secondary data for this study are sourced from financial reports of 69 manufacturing firms quoted on the Nigerian Stock Exchange out of a population of 81 in agriculture, conglomerates, consumer goods, healthcare, industrial goods, natural resources, oil

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Salamuddin Daeng. "KEK Law and Its Economic Implication." SIASAT 4, no. 1 (2020): 25–35. http://dx.doi.org/10.33258/siasat.v4i1.5.

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This article describes implications of Indonesia government policy regarding to Special Economic Zones in Batam. The pioneer of Special Economic Zones had been exist with the enforcement of constitution about free trade and free port. Facilities or convenience is a factor that will attract investors, through this facility, it is expected investors just simply come to the concern government to take care of all permits relating to the investment activities. On the other side, facilities or incentives provided by legislation to investors, such as privileges or special treatment in certain differe

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Salamuddin Daeng. "KEK Law and Its Economic Implication." SIASAT 5, no. 1 (2020): 25–35. http://dx.doi.org/10.33258/siasat.v5i1.5.

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This article describes implications of Indonesia government policy regarding to Special Economic Zones in Batam. The pioneer of Special Economic Zones had been exist with the enforcement of constitution about free trade and free port. Facilities or convenience is a factor that will attract investors, through this facility, it is expected investors just simply come to the concern government to take care of all permits relating to the investment activities. On the other side, facilities or incentives provided by legislation to investors, such as privileges or special treatment in certain differe

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26

Dong, Qi (Flora), and Xin Zhao. "Do Firms Do What They Say? The Effect of the American Jobs Creation Act of 2004 on R&D Spending." Journal of the American Taxation Association 40, no. 1 (2017): 87–107. http://dx.doi.org/10.2308/atax-51879.

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ABSTRACT Prior studies debate whether the temporary tax holiday provided by the American Jobs Creation Act of 2004 (AJCA) increased firm spending on domestic investment. Since internal equity is an important funding source for research and development (R&D), and the AJCA lowered the cost of accessing internal equity through reduced repatriation tax rates, we hypothesize and find that on average, the AJCA led to increased firm spending on R&D. Our results bridge the gap between prior empirical results that do not show an average effect of increased domestic investment under the AJCA and

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27

Blouin, Jennifer L. "DISCUSSION OF Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?" Journal of the American Taxation Association 33, no. 2 (2011): 29–33. http://dx.doi.org/10.2308/atax-10058.

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28

Fidiana, Fidiana. "Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review." Policy & Governance Review 5, no. 3 (2021): 195. http://dx.doi.org/10.30589/pgr.v5i3.373.

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This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency. The study conducted by using a literature review concerning the role of Omnibus Law includes tax facilities to attract foreign investment underlining strengths and weaknesses. Data is obtained through secondary sources in the form of archival reports and previous research relevant to the research. Based on the analysis of literature studies, this research produces several things. First, the principle of equity is found in

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29

Dong, Qi Flora, Yiting Cao, Xin Zhao, and Ashutosh Deshmukh. "Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis." Journal of Accounting Literature 43 (December 2019): 108–23. http://dx.doi.org/10.1016/j.acclit.2019.11.002.

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O., Nto Philip. "Analysis of Determinants of Agribusiness investment in a Young Economy: Nigeria (1999 -2008)." Journal of Social and Development Sciences 2, no. 3 (2011): 137–46. http://dx.doi.org/10.22610/jsds.v2i3.663.

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The study examined determinants of agribusiness investment in Nigeria. Data for the study are time series collected on quarterly basis from publications of Central Bank of Nigeria (CBN), National Bureau of Statistics (NBS) and National Population Commission (NPC). Some firmsâ€™ specific data were collected from published and unpublished records of forty (40) agribusiness enterprises randomly selected in Nigeria. Vector Auto Regression (VAR) model was used to analyze the data. Among the determinants of agribusiness investment in Nigeria analyzed by the study, tax paid, market size and exchange

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Radics, George, and Vineeta Sinha. "Regulation of Religion and Granting of Public Holidays." Asian Journal of Social Science 46, no. 4-5 (2018): 524–48. http://dx.doi.org/10.1163/15685314-04604008.

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Abstract During the colonial period, the Straits Settlements government formalised through law the declaration of public holidays marking religious festivals for the different communities. This practice was continued by the post-colonial state, apportioning public holidays “equally” amongst its citizenry. Adopting a historical perspective, this paper theorises the Singapore state’s allocation of public holidays for its citizens with a specific focus on the Singaporean Hindu community. The paper traces the journey of Tai Pucam as a declared public holiday in colonial Singapore to the 1950s when

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Harelimana, Jean Bosco, and Musangamfura Ignace. "Major Challenges Affecting Financial Performance of Microfinance Institutions in Rwanda." Management and Organizational Studies 5, no. 4 (2018): 41. http://dx.doi.org/10.5430/mos.v5n4p41.

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This paper sought to determine the specific challenges affecting financial performance of Microfinance institutions(MFIs) in Rwanda.This study used the cross-sectional survey research design. The target population of the study was 199 respondentsfrom clients of selected Microfinance institutions and 53 respondents from managers and staff of MFIs. Aquestionnaire was used to collect data. The data was first explored for the underlying factor structure among thestudy variables through factor analysis. Thereafter, the study undertook both descriptive and inferential statisticalanalyses.The finding

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Venkatanarayana, Illuri. "Startups in India-Sustainable Development." International Research Journal of Engineering, IT & Scientific Research 2, no. 3 (2016): 67. http://dx.doi.org/10.21744/irjeis.v2i3.42.

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This paper deals with Startups in India. It is a scheme launched by the Indian Government on 16th of January in 2016. This campaign is planned to bring new opportunities for the youths of the country. This initiative is to encourage the young entrepreneurs to greatly involve in the entrepreneurship for better future. According to the program, around 1.25 lakh bank branches will encourage youth. Entrepreneurs by giving them loan. This campaign will create new jobs for the people in India. This scheme will provide employment in long run. Success of this program may happen with overcome some barr

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Grieser, William, and Zack Liu. "Corporate Investment and Innovation in the Presence of Competitor Constraints." Review of Financial Studies 32, no. 11 (2019): 4271–303. http://dx.doi.org/10.1093/rfs/hhz021.

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Abstract We study the relation between investment behavior and competitor financial constraints. Using interfirm patent citations and text-based product market similarities to identify intransitive competitor networks, we find that firms increase investment spending, patenting activity, and opportunistic hiring when competitor constraints become more binding. In addition, firms shift their investment composition (product market and patent portfolios) to compete more aggressively with relatively constrained competitors. To mitigate endogeneity concerns, we exploit the 2004 AJCA tax holiday and

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35

Kemu, Suparman Zen. "PERKEMBANGAN FDI KE INDONESIA DAN LANGKAH KEBIJAKAN YANG DIPERLUKAN." Kajian Ekonomi dan Keuangan 15, no. 2 (2015): 97–112. http://dx.doi.org/10.31685/kek.v15i2.92.

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Foreign Direct Investment (FDI] plays an important role in Indonesia economy, since it brings not only capital but also technology and marketing network. Indonesian economy also transforms from the poor country to low middle income country since early 1970's. From the observation, writer recognized that in 2010, the FDI to Indonesia grows quite significant. Three sectors' namely manufacture, mining, and transportation are the important sector that attracted more foreign investor. However, other minor sectors such as electricity, energy, and clean water still record low value since they are sti

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36

Vera Rebollo, José Fernando. "Notas sobre la utilización del Impuesto de Incremento del Valor de los Terrenos en el estudio de espacios turísticos." Investigaciones Geográficas, no. 05 (December 15, 1987): 109. http://dx.doi.org/10.14198/ingeo1987.05.11.

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The search of new sources of information for the study of mechanims that form holiday resorts along the coast has lead to the use of certain records. Registro del Impuesto sobre Incremento del Valor de los Terrenos. The variables contained in these records, although they defer in each municipality, as they are a municipal independent tax, confine to the following: prices of the square metre of land, agents that operate in a certain area (acquireres and transferents) and their geographical origin, types of properties, places affected by the transmissiones and date of the operation (present day

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Bram, Djafar Al. "FASILITAS PERPAJAKAN (TAX HOLIDAY) PEMBEBASAN ATAU PENGURANGAN PAJAK PENGHASILAN BADAN BAGI PERUSAHAAN INDUSTRI (KALANGAN DUNIA USAHA) YANG MELAKUKAN PENANAMAN MODAL DI INDONESIA." Jurnal Hukum & Pembangunan 43, no. 1 (2017): 134. http://dx.doi.org/10.21143/jhp.vol43.no1.1506.

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Nukpezah, Daniel, Dieudonne Alemagi, Lalisa Duguma, Peter Minang, Charlie Mbosso, and Zac Tchoundjeu. "An Examination of Forest Certification Status among Logging Companies in Cameroon." International Scholarly Research Notices 2014 (December 31, 2014): 1–8. http://dx.doi.org/10.1155/2014/323014.

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This paper assesses the level of interest, awareness, and adoption of ISO 14001 and Forest Stewardship Council (FSC) certification schemes among logging companies in Cameroon. Eleven logging companies located in Douala in the Littoral Region of Cameroon were assessed through a structured interview using an administered questionnaire which was mostly analyzed qualitatively thereafter. The findings indicated that none of the companies was certified for ISO 14001; however 63.64% of them were already FSC-certified. Four companies (36.36%) were neither FSC- nor ISO 14001 EMS-certified. Among the fa

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Лісовий, Андрій В., та Наталія І. Турчик. "РОЗВИТОК ТУРИСТИЧНОГО ПОТЕНЦІАЛУ УКРАЇНИ: СВІТОВИЙ ДОСВІД ТА ВІТЧИЗНЯНІ РЕАЛІЇ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 149, № 4 (2021): 27–38. http://dx.doi.org/10.30857/2413-0117.2020.4.3.

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This paper seeks to explore the tourism potential as a broad multifaceted concept that covers a range of natural recreational, cultural, historical, organizational and economic indicators that lay the foundation for the development of different types of tourism and the tourism industry overall. The study identifies a set of indicators contributing to the national tourism potential realization and development which specify the geographical location, historical, spatial, natural, economic, political, legal, environmental, demographic, social, cultural, infrastructural, technological, organizatio

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40

Huang, Jia-Yue, Yun-Fei Cao, Hui-Ling Zhou, Hong Cao, Bao-Jun Tang, and Nan Wang. "Optimal Investment Timing and Scale Choice of Overseas Oil Projects: A Real Option Approach." Energies 11, no. 11 (2018): 2954. http://dx.doi.org/10.3390/en11112954.

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This article presents a real option model for helping investors to determine the optimal investment timing and scale of overseas oil projects. The model is suitable for the highly uncertain environments in which many oil companies operate, where they have to suspend upstream investment, stop new oilfield construction, and wait for proper oil prices in order to avoid losses. Considering the uncertainty of oil prices and exchange rates, the results of analytical solutions presented in this paper show the critical oil price that can be seen as the investment threshold for triggering oilfield deve

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Marušić, Zrinka, Marijana Kožul, and Ivana Brozović. "Measuring non-commercial tourism traffic in Croatia: Challenges of using administrative data." Croatian Review of Economic, Business and Social Statistics 6, no. 2 (2020): 69–81. http://dx.doi.org/10.2478/crebss-2020-0012.

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AbstractNational statistical authorities are under pressure to provide reliable and readily accessible data with minimum costs and respondent burden. To this end, a use of administrative data, defined as those not primarily collected for statistical purposes, is increasingly encouraged to supplement sample and census surveys. In this paper, a possibility to produce new statistics by combining several sources where at least one is the administrative data is tested. This exercise was applied to measure a volume of tourists (residents and non-residents) staying in non-commercial accommodation fac

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Marušić, Zrinka, Marijana Kožul, and Ivana Brozović. "Measuring non-commercial tourism traffic in Croatia: Challenges of using administrative data." Croatian Review of Economic, Business and Social Statistics 6, no. 2 (2020): 69–81. http://dx.doi.org/10.2478/crebss-2020-0012.

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Abstract National statistical authorities are under pressure to provide reliable and readily accessible data with minimum costs and respondent burden. To this end, a use of administrative data, defined as those not primarily collected for statistical purposes, is increasingly encouraged to supplement sample and census surveys. In this paper, a possibility to produce new statistics by combining several sources where at least one is the administrative data is tested. This exercise was applied to measure a volume of tourists (residents and non-residents) staying in non-commercial accommodation fa

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Agarwal, Sumit, Nathan Marwell, and Leslie McGranahan. "Consumption Responses to Temporary Tax Incentives: Evidence from State Sales Tax Holidays." American Economic Journal: Economic Policy 9, no. 4 (2017): 1–27. http://dx.doi.org/10.1257/pol.20130429.

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States offer sales tax holidays (STHs) temporarily exempting items like clothes, shoes, and school supplies from the state sales tax. Spending response to these temporary tax changes are investigated using two datasets: the Diary portion of the Consumer Expenditure Survey and a unique dataset of credit card transactions. Results based on a difference-in-differences methodology show that there are substantial increases in spending on covered goods during these holidays that are not offset by declines in spending before or after the holidays. (JEL D12, H25, H31, H71)

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Mintz, Jack M. "Corporate Tax Holidays and Investment." World Bank Economic Review 4, no. 1 (1990): 81–102. http://dx.doi.org/10.1093/wber/4.1.81.

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Doibale, Mohan K., Seema Digambar Mohite, Gautam B. Sawase, and Pallavi H. Pagadal. "Study of socio-demographic profile and causes of street vending in urban area, Aurangabad, Maharashtra." International Journal Of Community Medicine And Public Health 6, no. 9 (2019): 4005. http://dx.doi.org/10.18203/2394-6040.ijcmph20194009.

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Background: Street vending as a profession has been in existence in India since times immemorial. Poverty and lack of gainful employment in the rural areas and in the smaller towns drive large numbers of people to the city. Thus the present study is conducted to study socio-demographic profile, causes, addiction, morbidity pattern among street vendors. The objective of the present study is to study socio-demographic profile of street vendors, causes of street vending, addiction among street vendors, health problems faced by street vendors.Methods: The study was conducted in Shahagunj, where ur

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Single, Louise E. "Tax Holidays and Firms' Subsidiary Location Decisions." Journal of the American Taxation Association 21, no. 2 (1999): 17–34. http://dx.doi.org/10.2308/jata.1999.21.2.17.

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This research addresses the importance of tax holidays in the subsidiary location decisions of U.S.-based multinationals. The study uses the Analytic Hierarchy Process (AHP) as a basis for the development and analysis of the importance of location and firm-specific factors in multinationals' plant location decisions. Sixty-six experienced tax executives of major U.S.-based multinationals were asked to review a case study involving a subsidiary plant location scenario and to evaluate the relative importance of all of the relevant location-specific factors using the AHP method of pairwise compar

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MIYAGIWA, KAZ, and YUKA OHNO. "MULTINATIONALS, TAX HOLIDAYS, AND TECHNOLOGY TRANSFER." Japanese Economic Review 60, no. 1 (2009): 82–96. http://dx.doi.org/10.1111/j.1468-5876.2008.00475.x.

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TOPCHI, Yu A., and A. N. SHIRYAEVA. "SELF-EMPLOYMENT OF CITIZENS ON THE WAY OUT OF THE SHADOWS INTO THE LIGHT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 11 (2020): 74–78. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.02.010.

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The article examines the evolution of tax instruments designed to encourage citizens with entrepreneurial income and tax evaders to make a decision to legalize and become taxpayers. From these positions, the mechanism of tax holidays is considered and an assessment of its effectiveness is given, the special tax regime “Tax on professional income” and its advantages in comparison with the tax holidays of individual entrepreneurs using a simplified or patent taxation system.

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Demiroglu, Niiara. "Tax incentives as an element of the state's economic policy." KANT 37, no. 4 (2020): 62–66. http://dx.doi.org/10.24923/2222-243x.2020-37.13.

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The article considers the necessity and relevance of tax incentives, and its types: "tax holidays", "tax haven", "tax havens", "investment credit", "accelerated depreciation", "tax deferral". The goals of economic tax incentives are systematized. The classification of tax benefits is generalized. Conclusions are drawn about the need to assess the effectiveness of tax incentives.

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Abdin, Joynal. "Foreign Direct Investment (FDI) in Bangladesh." International Journal of Sustainable Economies Management 4, no. 2 (2015): 36–45. http://dx.doi.org/10.4018/ijsem.2015040104.

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During the liberation war in 1971 a nationalist weave emerged which gives Bangladeshis a spirit of freedom and dignity of independence but it also results on more reserved position in case of economic policy. Policy makers at that period used to see foreign companies access with a negative eyes. Foreign investments were discouraged as a result foreign direct investment (FDI) inflow in Bangladesh till 1980 is very insignificant. The growth of Bangladesh's FDI inflow was around US$ 308 – 356 million for long fifteen years (1980 – 1995) which started with an amount of US $ 0.090 million in 1972.

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