110:
1796:
with enforcing the tax incentive and monitoring who is receiving the incentive and ensuring they are properly deserving of the incentive. Therefore, the higher and the more complex the tax incentive, the higher the compliance costs because of the larger number of people and firms attempting to secure the tax incentive. The final cost is similar to the third in that it relates to people abusing the tax incentive. Corruption occurs when there are no clear guidelines or minimal guidelines for qualification.
36:
1708:
1696:
2052:"primarily reduces taxes for mobile firms and is unlikely to substantially affect the efficiency of business location." A 2020 NBER paper found some evidence that state and local business tax incentives in the United States led to employment gains but no evidence that the incentives increased broader economic growth at the state and local level.
2028:
government does so is through tax incentives for the rehabilitation of historic buildings. The tax incentives to preserve the historic buildings can generate jobs, increase private investment in the city, create housing for low-income individuals in the historic buildings, and enhance property values. Currently, according to the
1922:
In
Armenia, corporate income tax incentive is available for Armenian resident entities that meet several criteria under the government’s export promotion-oriented program. Those entities that are part of the government approved program receive reduced corporate income tax rates up to tenfold from the
1795:
Resource allocation refers to lost government tax revenue resulting from the tax incentive. The second cost refers to the situation when the tax incentives lead to too much investment in a certain area of the economy and too little investment in other areas of the economy. Revenue cost is associated
1766:
Tax incentives can have both positive and negative impacts on an economy. Among the positive benefits, if implemented and designed properly, tax incentives can attract investment to a country. Other benefits of tax incentives include increased employment, higher number of capital transfers, research
2027:
Not all tax incentives are structured for individuals or corporations, as some tax incentives are meant to help the welfare of the society. For example, the historical preservation tax incentive. The US federal government pushes, in many situations, to preserve historical buildings. One way the
1866:
Another form of an individual tax incentive is the income tax incentive. Though mostly used in transitioning and developing countries, usually correlating with insufficient domestic capita, the income tax incentive is meant to help the economic welfare of direct investors and corresponds with
1799:
According to a 2020 study of tax incentives in the United States, "states spent between 5 USD and 216 USD per capita on incentives for firms." There is some evidence that this leads to direct employment gains but there is not strong evidence that the incentives increase economic growth. Tax
1870:
These incentives are introduced for various reasons. Firstly, they are seen to counterbalance investment disincentives stemming from the normal tax system. Others use the incentives to equalize disadvantages to investing such as complicated laws and insufficient infrastructure.
1879:
Corporate tax incentives can be raised at federal, state, and local government levels. For example, in the United States, the federal tax code provides a wide range of incentives for corporations, totaling $ 109 billion in 2011, according to a Tax
Foundation Study.
1819:
For example, if savings are taxed, people save less than they otherwise would. If non-essential goods are taxed, people buy less. If wages are taxed, people work less. Finally, if activities like entertainment and travel are taxed, consumption is reduced.
1767:
and technology development, and also improvement to less developed areas. Though it is difficult to estimate the effects of tax incentives, they can, if done properly, raise the overall economic welfare through increasing economic growth and government
1904:
project. Site selection consultants negotiate these incentives, which are typically specific to the corporate project the state is recruiting, rather than applicable to a broader industry. Examples include the following:
1823:
Sometimes, the goal is to reduce such market activity, as in the case of taxing cigarettes. However, reducing activity is most often not a goal because greater market activity is considered to be desirable.
1923:
20% rate. Taxpayers running their operations in free economics zones (FEZ) are free from corporate income tax in respect of income received from activities implemented in free economic zones in
Armenia.
2032:, there are two major incentives in this category. The first incentive is a tax credit of 20% for rehabilitation of historic structures. A historic structure is defined as a building listed in the
2055:
A 2021 study found that multinational firms boosted wages and employment in localities, but that the surplus that the firms generated tended to go back to them in the form of local subsidies.
1835:
Regardless of the fact that an incentive spurs economic activity, many use the term to refer to any relative change in taxation that changes economic behavior. Such pseudo-incentives include
1775:/incentive period). However, tax incentive can cause negative effects on a government's financial condition, among other negative effects, if they are not properly designed and implemented.
1808:
Many "tax incentives" simply remove part of, or all the burden of the tax from whatever market transaction is taking place. That is because almost all taxes impose what economists call an
1900:
Corporate tax incentives provided by state and local governments are also included in the US tax code but are very often directed at individual companies involved in a corporate
2482:
46:
1800:
incentives that target individual companies are generally seen as inefficient, economically costly, and distortionary, as well as having regressive economic effects.
2410:
1390:
2040:. The second incentive is a tax credit of 10% for rehabilitation of structures built before 1936 but are considered non-residential and non-historical.
1982:
1247:
1816:. Deadweight loss is the difference between the amount of economic productivity that would occur without the tax and that which occurs with the tax.
1112:
1107:
1461:
1059:
285:
2238:
2425:
2033:
1851:
Individual tax incentives are a prominent form of incentive and include deductions, exemptions, and credits. Specific examples include the
1661:
852:
1536:
109:
1738:
1601:
734:
246:
1067:
820:
80:
2509:
537:
719:
315:
2220:
1666:
1385:
2064:
1856:
1671:
640:
1369:
670:
1852:
1611:
1581:
62:
2079:
1002:
474:
2461:
1809:
1049:
627:
584:
435:
290:
139:
2697:
1631:
1054:
558:
553:
543:
2386:
2453:
1646:
1586:
1097:
1092:
724:
605:
256:
2154:
2132:
2029:
1731:
1556:
1441:
1436:
1042:
621:
440:
1827:
When a tax incentive is spoken of, it usually means removing all or some tax and thus reduce its burden.
2628:
2037:
1636:
1561:
1526:
1511:
1431:
1421:
675:
595:
590:
511:
2514:
1656:
1621:
1596:
1476:
1456:
633:
310:
171:
2015:
1676:
1576:
1571:
1516:
1501:
1491:
1486:
1481:
1426:
1416:
1411:
1395:
1265:
1211:
1024:
532:
2298:
1883:
The Tax
Foundation categorizes US federal tax incentives into four main categories, listed below:
1867:
investing in production activities and finally, many times is meant to attract foreign investors.
2728:
2702:
2616:
1651:
1641:
1626:
1616:
1591:
1541:
1506:
1496:
1466:
1451:
1446:
1301:
1216:
1014:
978:
899:
778:
134:
58:
496:
2100:"You don't always get what you want: The effect of financial incentives on state fiscal health"
2676:
2583:
2430:
2404:
2234:
2201:
1978:
1860:
1724:
1566:
1551:
1546:
1521:
1471:
1271:
992:
944:
884:
800:
741:
453:
420:
226:
1843:, or tax abatement. Such "tax incentives" are targeted at both individuals and corporations.
2668:
2606:
2575:
2535:
2226:
2191:
2111:
1606:
1531:
1137:
1102:
1082:
904:
872:
746:
600:
351:
2276:
2641:
2563:
2074:
2049:
1971:
1813:
1700:
1316:
1174:
1169:
914:
877:
788:
753:
655:
579:
415:
375:
341:
251:
241:
236:
231:
149:
1901:
1259:
1231:
1206:
919:
714:
650:
548:
486:
390:
385:
368:
346:
2722:
2620:
2363:
2069:
2005:
1840:
1331:
1009:
934:
825:
758:
692:
660:
527:
469:
430:
410:
380:
295:
211:
186:
176:
118:
1896:
Preferences broadly available to most corporate taxpayers, valued at $ 68.7 billion.
2002:
1712:
1226:
1019:
988:
959:
939:
830:
815:
795:
709:
704:
506:
300:
2657:"The Effects of Foreign Multinationals on Workers and Firms in the United States"
2454:"Pennsylvania tax incentive plan played major role in luring Shell cracker plant"
1893:
Preferences that directly benefit specific industries, valued at $ 17.4 billion.
1836:
1772:
1768:
1221:
969:
929:
847:
783:
729:
665:
491:
481:
425:
305:
206:
201:
159:
144:
2320:
2257:
Holland, David; Vann, Richard (1998). "Income Tax
Incentives for Investment".
2222:
Incentives to Pander: How
Politicians Use Corporate Welfare for Political Gain
1957:
1326:
1296:
1179:
1164:
1087:
1029:
997:
949:
924:
909:
810:
805:
773:
699:
405:
400:
221:
181:
127:
17:
2680:
2587:
2205:
2483:"Location and tax breaks key to Shell's Pennsylvania cracker plant approval"
1760:
1159:
1077:
1072:
768:
763:
574:
501:
191:
2672:
2230:
1695:
2579:
1995:
1756:
1321:
1289:
983:
973:
894:
889:
862:
835:
645:
395:
336:
331:
164:
2196:
2179:
2564:"Race to the Bottom? Local Tax Break Competition and Business Location"
2116:
2099:
1132:
964:
867:
857:
196:
154:
2656:
1763:
or encourage a particular economic activity by reducing tax payments.
2252:
2250:
2036:
or a building in a registered historic district, acknowledged by the
2012:
1988:
1950:
1933:
1341:
1152:
1147:
1142:
954:
842:
2602:
1890:
Preferences aimed at advancing social policy, valued at $ 9 billion.
2611:
1964:
1943:
1356:
1351:
1346:
1336:
1311:
1306:
1253:
1125:
2426:"Boeing's historic tax break from state even bigger than thought"
1937:
269:
101:
29:
45:
deal primarily with the United States and do not represent a
1887:
Tax exclusions for local bonds valued at $ 12.4 billion.
54:
2543:
National Park
Service: U.S. Department of the Interior
2342:
2098:
McDonald, B.D.; Decker, J.W.; Johnson, B.A.M. (2020).
1061:
2603:"Evaluating State and Local Business Tax Incentives"
2180:"Evaluating State and Local Business Incentives"
1778:There are four typical costs to tax incentives:
2510:"Inside Nevada's $ 1.25 billion Tesla tax deal"
2219:Jensen, Nathan M.; Malesky, Edmund J. (2018).
1732:
43:The examples and perspective in this article
8:
2568:American Economic Journal: Applied Economics
2655:Setzler, Bradley; Tintelnot, Felix (2021).
2409:: CS1 maint: numeric names: authors list (
2299:"Composition of Corporate Tax Expenditures"
1936:, $ 8.7 billion until 2040, partly for the
2601:Slattery, Cailin R; Zidar, Owen M (2020).
2277:"Who Benefits from Corporate "Loopholes"?"
1739:
1725:
1374:
1195:
458:
274:
92:
2610:
2195:
2115:
1983:Pennsylvania Shell ethylene cracker plant
1248:Institute on Taxation and Economic Policy
81:Learn how and when to remove this message
2387:"Corporate - Tax credits and incentives"
2090:
1981:, $ 1.65 billion over 25 years for the
1403:
1377:
1239:
1198:
613:
566:
519:
461:
323:
277:
100:
2637:
2626:
2536:"Historic Preservation Tax Incentives"
2402:
2178:Slattery, Cailin; Zidar, Owen (2020).
1927:List of largest US tax incentive deals
2023:Historical preservation tax incentive
7:
2489:. Petrochemical Update. July 8, 2016
2173:
2171:
2034:National Register of Historic Places
27:Total or partial exemption from tax
2661:The Quarterly Journal of Economics
25:
2364:"Economic Development Incentives"
1068:Global minimum corporate tax rate
2508:Damon, Anjeanette (2014-09-16).
2184:Journal of Economic Perspectives
1706:
1694:
538:Base erosion and profit shifting
108:
34:
1755:is an aspect of a government's
316:Optimal capital income taxation
2698:"Explore Government Subsidies"
2452:Bumsted, Brad (June 7, 2016).
2424:Westneat, Danny (3 May 2016).
2225:. Cambridge University Press.
2008:, $ 1.25 billion over 20 years
1386:List of countries by tax rates
1:
2065:Taxation in the United States
1857:individual retirement account
1771:(after the expiration of the
821:Natural resources consumption
2343:"Site selection consultants"
2104:Public Administration Review
671:United States as a tax haven
2487:analysis.petchem-update.com
2259:Tax Law Design and Drafting
2048:According to a 2020 study,
1909:Corporate income tax credit
1853:mortgage interest deduction
57:, discuss the issue on the
2745:
2153:Easson, Alex; Zolt, Eric.
2131:Easson, Alex; Zolt, Eric.
2080:Texas Tax Code Chapter 313
585:Offshore financial centres
475:Repatriation tax avoidance
2462:Pittsburgh Tribune-Review
1782:resource allocation costs
1050:Financial transaction tax
140:Property tax equalization
2321:"Site Selection Process"
1875:Corporate tax incentives
1391:Tax revenue to GDP ratio
1055:Currency transaction tax
641:Liechtenstein tax affair
1098:Permanent establishment
1093:Exchange of Information
606:Financial Secrecy Index
257:Medical savings account
2636:Cite journal requires
2030:Tax Reform Act of 1986
1912:Property tax abatement
1003:Vehicle miles traveled
622:Ireland as a tax haven
436:Private tax collection
2231:10.1017/9781108292337
2038:National Park Service
1847:Individual incentives
676:Panama as a tax haven
628:Ireland v. Commission
596:Conduit and sink OFCs
591:Offshore magic circle
512:Unreported employment
2580:10.1257/app.20170511
2515:Reno Gazette Journal
2301:. The Tax Foundation
2279:. The Tax Foundation
1662:United Arab Emirates
1404:Individual Countries
1113:Foreign revenue rule
915:Inheritance (estate)
634:Leprechaun economics
63:create a new article
55:improve this article
2673:10.1093/qje/qjab015
2562:Mast, Evan (2020).
2366:. Greyhill Advisors
2323:. Greyhill Advisors
2197:10.1257/jep.34.2.90
1915:Sales tax exemption
1759:policy designed to
1701:Business portal
1396:Tax rates in Europe
1266:Tax Justice Network
1212:Dhammika Dharmapala
725:Airport improvement
533:Transfer mispricing
324:Distribution of Tax
96:Part of a series on
2703:The New York Times
2117:10.1111/puar.13163
1918:Payroll tax refund
1302:Eight per thousand
1217:James R. Hines Jr.
1108:European Union FTT
135:Government revenue
2706:. 1 December 2012
2431:The Seattle Times
2240:978-1-108-41890-4
1979:Royal Dutch Shell
1861:hybrid tax credit
1831:Pseudo-incentives
1791:corruption costs.
1749:
1748:
1684:
1683:
1280:
1279:
1272:Tax Policy Center
1025:Negative (income)
801:Environmental tax
683:
682:
601:Financial centres
421:Tax investigation
359:
358:
227:Tax harmonization
91:
90:
83:
65:, as appropriate.
16:(Redirected from
2736:
2715:
2713:
2711:
2685:
2684:
2667:(3): 1943–1991.
2652:
2646:
2645:
2639:
2634:
2632:
2624:
2614:
2598:
2592:
2591:
2559:
2553:
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2254:
2245:
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2216:
2210:
2209:
2199:
2175:
2166:
2165:
2159:
2155:"Tax Incentives"
2150:
2144:
2143:
2137:
2133:"Tax Incentives"
2128:
2122:
2121:
2119:
2095:
2018:, $ 1.25 billion
1991:, $ 1.64 billion
1785:compliance costs
1741:
1734:
1727:
1713:Money portal
1711:
1710:
1709:
1699:
1698:
1375:
1196:
1103:Transfer pricing
1083:Tax equalization
1062:
1010:Corporate profit
646:Luxembourg Leaks
580:Corporate havens
459:
275:
112:
93:
86:
79:
75:
72:
66:
38:
37:
30:
21:
2744:
2743:
2739:
2738:
2737:
2735:
2734:
2733:
2719:
2718:
2709:
2707:
2696:
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2654:
2653:
2649:
2635:
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2600:
2599:
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2561:
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2556:
2547:
2545:
2538:
2534:
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2520:
2518:
2507:
2506:
2502:
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2476:
2466:
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2451:
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2418:
2401:
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2302:
2297:
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2270:
2256:
2255:
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2241:
2218:
2217:
2213:
2177:
2176:
2169:
2157:
2152:
2151:
2147:
2135:
2130:
2129:
2125:
2097:
2096:
2092:
2088:
2075:Tax competition
2061:
2050:tax competition
2046:
2025:
1998:, $ 1.3 billion
1974:, $ 1.7 billion
1972:Cheniere Energy
1953:, $ 3.2 billion
1946:, $ 5.6 billion
1929:
1877:
1849:
1833:
1814:deadweight loss
1806:
1745:
1707:
1705:
1693:
1686:
1685:
1372:
1362:
1361:
1317:Fiscus Judaicus
1292:
1282:
1281:
1240:Advocacy groups
1193:
1185:
1184:
1175:Trade agreement
1170:Free-trade zone
1128:
1118:
1117:
1060:
1045:
1035:
1034:
695:
685:
684:
656:Paradise Papers
497:Debtors' prison
456:
446:
445:
416:Tax preparation
376:Revenue service
371:
361:
360:
272:
262:
261:
242:Double taxation
237:Tax withholding
232:Tax competition
150:Non-tax revenue
130:
87:
76:
70:
67:
52:
39:
35:
28:
23:
22:
15:
12:
11:
5:
2742:
2740:
2732:
2731:
2721:
2720:
2717:
2716:
2692:
2691:External links
2689:
2687:
2686:
2647:
2638:|journal=
2612:10.3386/w26603
2593:
2574:(1): 288–317.
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2500:
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2416:
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2355:
2334:
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2290:
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2246:
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2145:
2123:
2110:(3): 365–374.
2089:
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2060:
2057:
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2021:
2020:
2019:
2009:
1999:
1992:
1985:
1977:Pennsylvania:
1975:
1968:
1961:
1954:
1947:
1940:
1928:
1925:
1920:
1919:
1916:
1913:
1910:
1902:site selection
1898:
1897:
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1841:tax deductions
1832:
1829:
1805:
1804:Disambiguation
1802:
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1667:United Kingdom
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1276:
1275:
1269:
1263:
1260:Tax Foundation
1257:
1251:
1242:
1241:
1237:
1236:
1235:
1234:
1232:Gabriel Zucman
1229:
1224:
1219:
1214:
1209:
1207:Mihir A. Desai
1201:
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1052:
1046:
1041:
1040:
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1036:
1033:
1032:
1027:
1022:
1017:
1015:Excess profits
1012:
1007:
1006:
1005:
1000:
995:
986:
981:
967:
962:
957:
952:
947:
942:
937:
932:
927:
922:
917:
912:
907:
902:
900:Gross receipts
897:
892:
887:
882:
881:
880:
875:
870:
865:
860:
855:
850:
840:
839:
838:
833:
828:
823:
818:
813:
808:
798:
793:
792:
791:
786:
781:
776:
771:
766:
761:
751:
750:
749:
739:
738:
737:
732:
727:
717:
712:
707:
702:
696:
691:
690:
687:
686:
681:
680:
679:
678:
673:
668:
663:
658:
653:
651:Offshore Leaks
648:
643:
638:
637:
636:
631:
616:
615:
614:Major examples
611:
610:
609:
608:
603:
598:
593:
588:
582:
577:
569:
568:
564:
563:
562:
561:
556:
551:
549:Dutch Sandwich
546:
541:
535:
530:
522:
521:
517:
516:
515:
514:
509:
504:
499:
494:
489:
487:Tax resistance
484:
479:
478:
477:
464:
463:
457:
452:
451:
448:
447:
444:
443:
438:
433:
428:
423:
418:
413:
408:
403:
398:
393:
391:Taxable income
388:
386:Tax assessment
383:
378:
372:
367:
366:
363:
362:
357:
356:
355:
354:
349:
344:
339:
334:
326:
325:
321:
320:
319:
318:
313:
308:
303:
298:
293:
288:
280:
279:
278:General Theory
273:
268:
267:
264:
263:
260:
259:
254:
249:
247:Representation
244:
239:
234:
229:
224:
219:
214:
209:
204:
199:
194:
189:
184:
179:
174:
169:
168:
167:
157:
152:
147:
142:
137:
131:
126:
125:
122:
121:
114:
113:
105:
104:
98:
97:
89:
88:
71:September 2013
49:of the subject
47:worldwide view
42:
40:
33:
26:
24:
18:Tax incentives
14:
13:
10:
9:
6:
4:
3:
2:
2741:
2730:
2727:
2726:
2724:
2705:
2704:
2699:
2695:
2694:
2690:
2682:
2678:
2674:
2670:
2666:
2662:
2658:
2651:
2648:
2643:
2630:
2622:
2618:
2613:
2608:
2604:
2597:
2594:
2589:
2585:
2581:
2577:
2573:
2569:
2565:
2558:
2555:
2544:
2537:
2531:
2528:
2517:
2516:
2511:
2504:
2501:
2488:
2484:
2478:
2475:
2463:
2459:
2455:
2448:
2445:
2433:
2432:
2427:
2420:
2417:
2412:
2406:
2392:
2388:
2381:
2378:
2365:
2359:
2356:
2344:
2338:
2335:
2322:
2316:
2313:
2300:
2294:
2291:
2278:
2272:
2269:
2264:
2260:
2253:
2251:
2247:
2242:
2236:
2232:
2228:
2224:
2223:
2215:
2212:
2207:
2203:
2198:
2193:
2190:(2): 90–118.
2189:
2185:
2181:
2174:
2172:
2168:
2163:
2156:
2149:
2146:
2141:
2134:
2127:
2124:
2118:
2113:
2109:
2105:
2101:
2094:
2091:
2085:
2081:
2078:
2076:
2073:
2071:
2070:Tax exemption
2068:
2066:
2063:
2062:
2058:
2056:
2053:
2051:
2043:
2041:
2039:
2035:
2031:
2022:
2017:
2014:
2011:Mississippi:
2010:
2007:
2006:Gigafactory 1
2004:
2000:
1997:
1993:
1990:
1986:
1984:
1980:
1976:
1973:
1969:
1967:, $ 2 billion
1966:
1962:
1960:, $ 2 billion
1959:
1955:
1952:
1948:
1945:
1941:
1939:
1935:
1931:
1930:
1926:
1924:
1917:
1914:
1911:
1908:
1907:
1906:
1903:
1895:
1892:
1889:
1886:
1885:
1884:
1881:
1874:
1872:
1868:
1864:
1862:
1858:
1854:
1846:
1844:
1842:
1838:
1830:
1828:
1825:
1821:
1817:
1815:
1811:
1810:excess burden
1803:
1801:
1797:
1790:
1788:revenue costs
1787:
1784:
1781:
1780:
1779:
1776:
1774:
1770:
1764:
1762:
1758:
1754:
1753:tax incentive
1742:
1737:
1735:
1730:
1728:
1723:
1722:
1720:
1719:
1714:
1704:
1702:
1697:
1692:
1691:
1690:
1689:
1678:
1675:
1673:
1672:United States
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1409:
1408:
1407:
1402:
1397:
1394:
1392:
1389:
1387:
1384:
1383:
1382:
1381:
1378:All Countries
1376:
1371:
1366:
1365:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1338:
1335:
1333:
1332:Tolerance tax
1330:
1328:
1325:
1323:
1320:
1318:
1315:
1313:
1310:
1308:
1305:
1303:
1300:
1298:
1295:
1294:
1291:
1286:
1285:
1273:
1270:
1267:
1264:
1261:
1258:
1255:
1252:
1249:
1246:
1245:
1244:
1243:
1238:
1233:
1230:
1228:
1225:
1223:
1220:
1218:
1215:
1213:
1210:
1208:
1205:
1204:
1203:
1202:
1197:
1189:
1188:
1181:
1178:
1176:
1173:
1171:
1168:
1166:
1163:
1161:
1158:
1154:
1151:
1149:
1146:
1145:
1144:
1141:
1139:
1136:
1134:
1131:
1130:
1127:
1122:
1121:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1084:
1081:
1079:
1076:
1074:
1071:
1069:
1066:
1063:
1058:
1056:
1053:
1051:
1048:
1047:
1044:
1043:International
1039:
1038:
1031:
1028:
1026:
1023:
1021:
1018:
1016:
1013:
1011:
1008:
1004:
1001:
999:
996:
994:
990:
987:
985:
982:
980:
977:
976:
975:
971:
968:
966:
963:
961:
958:
956:
953:
951:
948:
946:
945:Resource rent
943:
941:
938:
936:
933:
931:
928:
926:
923:
921:
918:
916:
913:
911:
908:
906:
903:
901:
898:
896:
893:
891:
888:
886:
883:
879:
876:
874:
871:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
845:
844:
841:
837:
834:
832:
829:
827:
824:
822:
819:
817:
814:
812:
809:
807:
804:
803:
802:
799:
797:
794:
790:
787:
785:
782:
780:
777:
775:
772:
770:
767:
765:
762:
760:
757:
756:
755:
752:
748:
745:
744:
743:
742:Capital gains
740:
736:
733:
731:
728:
726:
723:
722:
721:
718:
716:
713:
711:
708:
706:
703:
701:
698:
697:
694:
689:
688:
677:
674:
672:
669:
667:
664:
662:
661:Panama Papers
659:
657:
654:
652:
649:
647:
644:
642:
639:
635:
632:
630:
629:
625:
624:
623:
620:
619:
618:
617:
612:
607:
604:
602:
599:
597:
594:
592:
589:
586:
583:
581:
578:
576:
573:
572:
571:
570:
565:
560:
557:
555:
552:
550:
547:
545:
542:
539:
536:
534:
531:
529:
528:Tax inversion
526:
525:
524:
523:
518:
513:
510:
508:
505:
503:
500:
498:
495:
493:
490:
488:
485:
483:
480:
476:
473:
472:
471:
470:Tax avoidance
468:
467:
466:
465:
460:
455:
454:Noncompliance
450:
449:
442:
439:
437:
434:
432:
431:Tax collector
429:
427:
424:
422:
419:
417:
414:
412:
411:Tax residence
409:
407:
404:
402:
399:
397:
394:
392:
389:
387:
384:
382:
381:Revenue stamp
379:
377:
374:
373:
370:
365:
364:
353:
350:
348:
345:
343:
340:
338:
335:
333:
330:
329:
328:
327:
322:
317:
314:
312:
309:
307:
304:
302:
299:
297:
296:Tax incidence
294:
292:
291:Excess burden
289:
287:
284:
283:
282:
281:
276:
271:
266:
265:
258:
255:
253:
250:
248:
245:
243:
240:
238:
235:
233:
230:
228:
225:
223:
220:
218:
217:Tax incentive
215:
213:
212:Tax advantage
210:
208:
205:
203:
200:
198:
195:
193:
190:
188:
185:
183:
180:
178:
175:
173:
172:Tax threshold
170:
166:
163:
162:
161:
158:
156:
153:
151:
148:
146:
143:
141:
138:
136:
133:
132:
129:
124:
123:
120:
119:fiscal policy
117:An aspect of
116:
115:
111:
107:
106:
103:
99:
95:
94:
85:
82:
74:
64:
60:
56:
50:
48:
41:
32:
31:
19:
2708:. Retrieved
2701:
2664:
2660:
2650:
2629:cite journal
2596:
2571:
2567:
2557:
2546:. Retrieved
2542:
2530:
2519:. Retrieved
2513:
2503:
2493:19 September
2491:. Retrieved
2486:
2477:
2467:19 September
2465:. Retrieved
2458:TribLIVE.com
2457:
2447:
2435:. Retrieved
2429:
2419:
2394:. Retrieved
2390:
2380:
2368:. Retrieved
2358:
2346:. Retrieved
2337:
2325:. Retrieved
2315:
2303:. Retrieved
2293:
2281:. Retrieved
2271:
2262:
2258:
2221:
2214:
2187:
2183:
2161:
2148:
2139:
2126:
2107:
2103:
2093:
2054:
2047:
2026:
1989:Cerner Corp.
1963:New Mexico:
1949:Washington:
1932:Washington:
1921:
1899:
1882:
1878:
1869:
1865:
1850:
1837:tax holidays
1834:
1826:
1822:
1818:
1807:
1798:
1794:
1777:
1765:
1752:
1750:
1632:South Africa
1227:Joel Slemrod
905:Hypothecated
873:Sugary drink
747:Expatriation
626:
544:Double Irish
507:Black market
352:Proportional
301:Laffer curve
286:Price effect
216:
77:
68:
44:
2437:28 December
2385:June 2022.
2370:8 September
2305:8 September
2283:8 September
1970:Louisiana:
1773:tax holiday
1769:tax revenue
1761:incentivize
1647:Switzerland
1612:Philippines
1587:New Zealand
1582:Netherlands
1222:Ronen Palan
970:User charge
789:Value-added
754:Consumption
666:Swiss Leaks
554:Single Malt
492:Tax shelter
482:Tax evasion
441:Tax farming
426:Tax shelter
342:Progressive
306:Optimal tax
207:Tax amnesty
202:Tax holiday
160:Tax bracket
145:Tax revenue
2548:2018-03-16
2521:2016-11-03
2396:2022-12-03
2348:4 November
2327:20 October
2162:Law Review
2140:Law Review
2086:References
1994:Michigan:
1987:Missouri:
1942:New York:
1557:Kazakhstan
1442:Bangladesh
1437:Azerbaijan
1370:By country
1327:Temple tax
1297:Church tax
1180:ATA Carnet
1165:Free trade
1160:Tariff war
1088:Tax treaty
979:Congestion
920:Land value
811:Eco-tariff
779:Television
735:Solidarity
715:Ad valorem
575:Tax havens
406:Tax shield
401:Tax refund
369:Collection
347:Regressive
222:Tax reform
2729:Tax terms
2681:0033-5533
2621:219145228
2588:1945-7782
2206:0895-3309
1637:Sri Lanka
1602:Palestine
1562:Lithuania
1527:Indonesia
1512:Hong Kong
1432:Australia
1422:Argentina
1290:Religious
1078:Spahn tax
1073:Tobin tax
935:Pigouvian
853:Cigarette
826:Severance
759:Departure
567:Locations
520:Corporate
502:Smuggling
270:Economics
192:Tax shift
187:Deduction
177:Exemption
59:talk page
2723:Category
2405:cite web
2059:See also
2001:Nevada:
1996:Chrysler
1956:Oregon:
1757:taxation
1657:Tanzania
1622:Portugal
1597:Pakistan
1477:Colombia
1457:Bulgaria
1322:Leibzoll
1199:Academic
1192:Research
1020:Windfall
960:Turnover
940:Property
890:Georgist
836:Stumpage
831:Steering
816:Landfill
796:Dividend
720:Aviation
710:Per unit
705:Indirect
396:Tax lien
332:Tax rate
311:Theories
165:Flat tax
128:Policies
102:Taxation
53:You may
1677:Uruguay
1577:Namibia
1572:Morocco
1537:Ireland
1517:Iceland
1502:Germany
1492:Finland
1487:Denmark
1482:Croatia
1427:Armenia
1417:Algeria
1412:Albania
1064:(CCCTB)
930:Payroll
885:General
878:Tobacco
848:Alcohol
784:Tourist
730:Landing
462:General
197:Tax cut
155:Tax law
2710:6 June
2679:
2619:
2586:
2237:
2204:
2044:Impact
2016:Canton
2013:Nissan
1951:Boeing
1934:Boeing
1859:, and
1652:Taiwan
1642:Sweden
1627:Russia
1617:Poland
1592:Norway
1542:Israel
1507:Greece
1497:France
1467:Canada
1452:Brazil
1447:Bhutan
1342:Kharaj
1250:(ITEP)
1153:Export
1148:Import
1143:Tariff
1133:Custom
1030:Wealth
955:Surtax
950:Single
925:Luxury
910:Income
843:Excise
806:Carbon
700:Direct
587:(OFCs)
540:(BEPS)
252:Unions
182:Credit
2617:S2CID
2539:(PDF)
2158:(PDF)
2136:(PDF)
2003:Tesla
1965:Intel
1944:Alcoa
1812:or a
1567:Malta
1552:Japan
1547:Italy
1522:India
1472:China
1357:Zakat
1352:Nisab
1347:Khums
1337:Jizya
1312:Tithe
1307:Teind
1268:(TJN)
1254:Oxfam
1126:Trade
774:Stamp
769:Sales
764:Hotel
693:Types
61:, or
2712:2017
2677:ISSN
2642:help
2584:ISSN
2495:2017
2469:2017
2439:2017
2411:link
2372:2011
2350:2011
2329:2011
2307:2011
2285:2011
2235:ISBN
2202:ISSN
1958:Nike
1938:777X
1607:Peru
1532:Iran
1274:(US)
1262:(US)
1256:(UK)
1138:Duty
998:Toll
993:GNSS
989:Road
984:Fuel
895:Gift
863:Meat
559:CAIA
337:Flat
2669:doi
2665:136
2607:doi
2576:doi
2391:PWC
2227:doi
2192:doi
2112:doi
1462:BVI
974:fee
965:Use
868:Sin
858:Fat
2725::
2700:.
2675:.
2663:.
2659:.
2633::
2631:}}
2627:{{
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2605:.
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2407:}}
2403:{{
2389:.
2261:.
2249:^
2233:.
2200:.
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2186:.
2182:.
2170:^
2160:.
2138:.
2108:81
2106:.
2102:.
1863:.
1855:,
1839:,
1751:A
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2644:)
2640:(
2623:.
2609::
2590:.
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2524:.
2497:.
2471:.
2441:.
2413:)
2399:.
2374:.
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2331:.
2309:.
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2243:.
2229::
2208:.
2194::
2164:.
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78:(
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69:(
51:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
