110:
1806:
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:
1718:
1706:
2062:"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.
2038:
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
1932:
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
1805:
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
1776:
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
2037:
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
1876:
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
1809:
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
1880:
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.
1889:
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.
1829:
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.
1777:
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
1914:
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:
1054:
1833:
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.
1933:
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.
2042:, 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
2065:
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.
1845:
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
1785:/incentive period). However, tax incentives can cause negative effects on a government's financial condition, among other negative effects, if they are not properly designed and implemented.
1818:
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
1910:
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
2478:
1810:
incentives that target individual companies are generally seen as inefficient, economically costly, and distortionary, as well as having regressive economic effects.
2050:. The second incentive is a tax credit of 10% for rehabilitation of structures built before 1936 but are considered non-residential and non-historical.
1826:. Deadweight loss is the difference between the amount of economic productivity that would occur without the tax and that which occurs with the tax.
46:
1400:
2421:
1861:
Individual tax incentives are a prominent form of incentive and include deductions, exemptions, and credits. Specific examples include the
1992:
1257:
1122:
1117:
558:
2505:
1471:
1064:
285:
553:
2248:
2230:
2043:
1671:
852:
1546:
1748:
1611:
734:
246:
1072:
820:
80:
537:
719:
315:
2676:
1676:
1395:
17:
2395:
2074:
1866:
1681:
640:
109:
2449:
1379:
670:
2164:
2142:
1862:
1837:
When a tax incentive is spoken of, it usually means removing all or some tax and thus reduce its burden.
1621:
1591:
2089:
1002:
474:
2457:
1819:
1049:
627:
584:
435:
290:
139:
1641:
1059:
543:
62:
2308:
1893:
The Tax
Foundation categorizes US federal tax incentives into four main categories, listed below:
1877:
investing in production activities and finally, many times is meant to attract foreign investors.
1656:
1596:
1107:
1102:
724:
605:
256:
2110:"You don't always get what you want: The effect of financial incentives on state fiscal health"
2039:
1741:
1566:
1451:
1446:
1042:
621:
440:
2047:
1853:, or tax abatement. Such "tax incentives" are targeted at both individuals and corporations.
1646:
1571:
1536:
1521:
1441:
1431:
675:
595:
590:
511:
2531:
2510:
2286:
1666:
1631:
1606:
1486:
1466:
633:
310:
171:
2559:
8:
2025:
1686:
1586:
1581:
1526:
1511:
1501:
1496:
1491:
1436:
1426:
1421:
1405:
1275:
1221:
1024:
532:
2707:
2681:
2616:
1661:
1651:
1636:
1626:
1601:
1551:
1516:
1506:
1476:
1461:
1456:
1311:
1226:
1014:
978:
899:
778:
496:
134:
58:
54:
2655:
2620:
2579:
2426:
2373:
2244:
2211:
1988:
1870:
1734:
1576:
1561:
1556:
1531:
1481:
1281:
992:
944:
884:
800:
741:
453:
420:
226:
1906:
Preferences broadly available to most corporate taxpayers, valued at $ 68.7 billion.
2647:
2606:
2571:
2236:
2201:
2121:
1616:
1541:
1147:
1112:
1092:
904:
872:
746:
600:
351:
2636:"The Effects of Foreign Multinationals on Workers and Firms in the United States"
2450:"Pennsylvania tax incentive plan played major role in luring Shell cracker plant"
2084:
2059:
1981:
1823:
1710:
1326:
1184:
1179:
914:
877:
788:
753:
655:
579:
415:
375:
341:
251:
241:
236:
231:
149:
1903:
Preferences that directly benefit specific industries, valued at $ 17.4 billion.
1911:
1269:
1241:
1216:
1077:
919:
714:
650:
548:
486:
390:
385:
368:
346:
2330:
2267:
Holland, David; Vann, Richard (1998). "Income Tax
Incentives for Investment".
2232:
Incentives to Pander: How
Politicians Use Corporate Welfare for Political Gain
2701:
2659:
2583:
2215:
2079:
2015:
1850:
1341:
1009:
934:
825:
758:
692:
660:
527:
469:
430:
410:
380:
295:
211:
186:
176:
118:
2479:"Location and tax breaks key to Shell's Pennsylvania cracker plant approval"
2012:
1722:
1236:
1019:
988:
959:
939:
830:
815:
795:
709:
704:
506:
300:
2651:
2240:
269:
2575:
1846:
1782:
1778:
1231:
969:
929:
847:
783:
729:
665:
491:
481:
425:
305:
206:
201:
159:
144:
2206:
2189:
2560:"Race to the Bottom? Local Tax Break Competition and Business Location"
2126:
2109:
1967:
1336:
1306:
1189:
1174:
1097:
1029:
997:
949:
924:
909:
810:
805:
773:
699:
405:
400:
221:
181:
127:
2635:
1773:
or encourage a particular economic activity by reducing tax payments.
2262:
2260:
2046:
or a building in a registered historic district, acknowledged by the
1770:
1169:
1087:
1082:
768:
763:
574:
501:
191:
2598:
1900:
Preferences aimed at advancing social policy, valued at $ 9 billion.
2611:
2107:
2005:
1766:
1331:
1299:
983:
973:
894:
889:
862:
835:
645:
395:
336:
331:
164:
2257:
2422:"Boeing's historic tax break from state even bigger than thought"
1142:
964:
867:
857:
196:
154:
2022:
1998:
1960:
1943:
1705:
1351:
1162:
1157:
1152:
954:
842:
1974:
1953:
1366:
1361:
1356:
1346:
1321:
1316:
1263:
1135:
45:
deal primarily with the United States and do not represent a
1947:
1936:
101:
2032:
1897:
Tax exclusions for local bonds valued at $ 12.4 billion.
2539:
National Park
Service: U.S. Department of the Interior
2352:
2108:
McDonald, B.D.; Decker, J.W.; Johnson, B.A.M. (2020).
1066:
2599:"Evaluating State and Local Business Tax Incentives"
2396:"Armenia: Corporate - Tax credits and incentives"
2699:
2633:
2190:"Evaluating State and Local Business Incentives"
1788:There are four typical costs to tax incentives:
2506:"Inside Nevada's $ 1.25 billion Tesla tax deal"
2229:Jensen, Nathan M.; Malesky, Edmund J. (2018).
2596:
2228:
2187:
1742:
43:The examples and perspective in this article
2564:American Economic Journal: Applied Economics
2101:
2634:Setzler, Bradley; Tintelnot, Felix (2021).
2309:"Composition of Corporate Tax Expenditures"
2266:
1946:, $ 8.7 billion until 2040, partly for the
1884:
2597:Slattery, Cailin R; Zidar, Owen M (2020).
2497:
2287:"Who Benefits from Corporate "Loopholes"?"
1749:
1735:
2610:
2205:
2125:
1993:Pennsylvania Shell ethylene cracker plant
1258:Institute on Taxation and Economic Policy
81:Learn how and when to remove this message
2419:
1856:
2447:
1991:, $ 1.65 billion over 25 years for the
14:
2700:
2532:"Historic Preservation Tax Incentives"
2188:Slattery, Cailin; Zidar, Owen (2020).
2162:
2140:
1937:List of largest US tax incentive deals
2503:
2033:Historical preservation tax incentive
2557:
2485:. Petrochemical Update. July 8, 2016
2183:
2181:
2044:National Register of Historic Places
1840:
29:
27:Total or partial exemption from tax
24:
2640:The Quarterly Journal of Economics
25:
2719:
2669:
2374:"Economic Development Incentives"
2178:
1813:
1073:Global minimum corporate tax rate
2504:Damon, Anjeanette (2014-09-16).
2194:Journal of Economic Perspectives
1716:
1704:
538:Base erosion and profit shifting
108:
34:
2627:
2590:
2551:
2524:
2471:
2441:
2413:
2388:
2366:
2345:
1765:is an aspect of a government's
316:Optimal capital income taxation
2677:"Explore Government Subsidies"
2448:Bumsted, Brad (June 7, 2016).
2420:Westneat, Danny (3 May 2016).
2323:
2301:
2279:
2235:. Cambridge University Press.
2222:
2156:
2134:
2018:, $ 1.25 billion over 20 years
1396:List of countries by tax rates
13:
1:
2095:
2075:Taxation in the United States
1867:individual retirement account
1781:(after the expiration of the
821:Natural resources consumption
2353:"Site selection consultants"
2114:Public Administration Review
671:United States as a tax haven
7:
2483:analysis.petchem-update.com
2269:Tax Law Design and Drafting
2068:
2058:According to a 2020 study,
1919:Corporate income tax credit
1863:mortgage interest deduction
57:, discuss the issue on the
10:
2724:
2163:Easson, Alex; Zolt, Eric.
2141:Easson, Alex; Zolt, Eric.
2090:Texas Tax Code Chapter 313
585:Offshore financial centres
475:Repatriation tax avoidance
2603:NBER Working Paper Series
2458:Pittsburgh Tribune-Review
2053:
1792:resource allocation costs
1050:Financial transaction tax
140:Property tax equalization
2331:"Site Selection Process"
1885:Corporate tax incentives
1401:Tax revenue to GDP ratio
1060:Currency transaction tax
641:Liechtenstein tax affair
1108:Permanent establishment
1103:Exchange of Information
606:Financial Secrecy Index
257:Medical savings account
2040:Tax Reform Act of 1986
1922:Property tax abatement
1003:Vehicle miles traveled
622:Ireland as a tax haven
436:Private tax collection
2241:10.1017/9781108292337
2048:National Park Service
1857:Individual incentives
676:Panama as a tax haven
628:Ireland v. Commission
596:Conduit and sink OFCs
591:Offshore magic circle
512:Unreported employment
2576:10.1257/app.20170511
2511:Reno Gazette Journal
2311:. The Tax Foundation
2289:. The Tax Foundation
1672:United Arab Emirates
1414:Individual Countries
1123:Foreign revenue rule
915:Inheritance (estate)
634:Leprechaun economics
63:create a new article
55:improve this article
2652:10.1093/qje/qjab015
2558:Mast, Evan (2020).
2376:. Greyhill Advisors
2333:. Greyhill Advisors
2207:10.1257/jep.34.2.90
1925:Sales tax exemption
1769:policy designed to
1711:Business portal
1406:Tax rates in Europe
1276:Tax Justice Network
1222:Dhammika Dharmapala
725:Airport improvement
533:Transfer mispricing
324:Distribution of Tax
96:Part of a series on
2682:The New York Times
2127:10.1111/puar.13163
1928:Payroll tax refund
1312:Eight per thousand
1227:James R. Hines Jr.
1118:European Union FTT
135:Government revenue
2685:. 1 December 2012
2427:The Seattle Times
2250:978-1-108-41890-4
1989:Royal Dutch Shell
1871:hybrid tax credit
1841:Pseudo-incentives
1801:corruption costs.
1759:
1758:
1694:
1693:
1290:
1289:
1282: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
2715:
2694:
2692:
2690:
2664:
2663:
2646:(3): 1943–1991.
2631:
2625:
2624:
2614:
2594:
2588:
2587:
2555:
2549:
2548:
2546:
2545:
2536:
2528:
2522:
2521:
2519:
2518:
2501:
2495:
2494:
2492:
2490:
2475:
2469:
2468:
2466:
2464:
2445:
2439:
2438:
2436:
2434:
2417:
2411:
2410:
2408:
2407:
2392:
2386:
2385:
2383:
2381:
2370:
2364:
2363:
2361:
2359:
2349:
2343:
2342:
2340:
2338:
2327:
2321:
2320:
2318:
2316:
2305:
2299:
2298:
2296:
2294:
2283:
2277:
2276:
2264:
2255:
2254:
2226:
2220:
2219:
2209:
2185:
2176:
2175:
2169:
2165:"Tax Incentives"
2160:
2154:
2153:
2147:
2143:"Tax Incentives"
2138:
2132:
2131:
2129:
2105:
2028:, $ 1.25 billion
2001:, $ 1.64 billion
1795:compliance costs
1751:
1744:
1737:
1723:Money portal
1721:
1720:
1719:
1709:
1708:
1385:
1384:
1206:
1205:
1113:Transfer pricing
1093:Tax equalization
1067:
1010:Corporate profit
646:Luxembourg Leaks
580:Corporate havens
459:
458:
275:
274:
112:
93:
92:
86:
79:
75:
72:
66:
38:
37:
30:
21:
2723:
2722:
2718:
2717:
2716:
2714:
2713:
2712:
2698:
2697:
2688:
2686:
2675:
2672:
2667:
2632:
2628:
2595:
2591:
2556:
2552:
2543:
2541:
2534:
2530:
2529:
2525:
2516:
2514:
2502:
2498:
2488:
2486:
2477:
2476:
2472:
2462:
2460:
2446:
2442:
2432:
2430:
2418:
2414:
2405:
2403:
2394:
2393:
2389:
2379:
2377:
2372:
2371:
2367:
2357:
2355:
2351:
2350:
2346:
2336:
2334:
2329:
2328:
2324:
2314:
2312:
2307:
2306:
2302:
2292:
2290:
2285:
2284:
2280:
2265:
2258:
2251:
2227:
2223:
2186:
2179:
2167:
2161:
2157:
2145:
2139:
2135:
2106:
2102:
2098:
2085:Tax competition
2071:
2060:tax competition
2056:
2035:
2008:, $ 1.3 billion
1984:, $ 1.7 billion
1982:Cheniere Energy
1963:, $ 3.2 billion
1956:, $ 5.6 billion
1939:
1887:
1859:
1843:
1824:deadweight loss
1816:
1755:
1717:
1715:
1703:
1696:
1695:
1382:
1372:
1371:
1327:Fiscus Judaicus
1302:
1292:
1291:
1250:Advocacy groups
1203:
1195:
1194:
1185:Trade agreement
1180:Free-trade zone
1138:
1128:
1127:
1065:
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:
2721:
2711:
2710:
2696:
2695:
2671:
2670:External links
2668:
2666:
2665:
2626:
2612:10.3386/w26603
2589:
2570:(1): 288–317.
2550:
2523:
2496:
2470:
2440:
2412:
2402:. 17 July 2024
2387:
2365:
2344:
2322:
2300:
2278:
2256:
2249:
2221:
2177:
2155:
2133:
2120:(3): 365–374.
2099:
2097:
2094:
2093:
2092:
2087:
2082:
2077:
2070:
2067:
2055:
2052:
2034:
2031:
2030:
2029:
2019:
2009:
2002:
1995:
1987:Pennsylvania:
1985:
1978:
1971:
1964:
1957:
1950:
1938:
1935:
1930:
1929:
1926:
1923:
1920:
1912:site selection
1908:
1907:
1904:
1901:
1898:
1886:
1883:
1858:
1855:
1851:tax deductions
1842:
1839:
1815:
1814:Disambiguation
1812:
1803:
1802:
1799:
1796:
1793:
1757:
1756:
1754:
1753:
1746:
1739:
1731:
1728:
1727:
1726:
1725:
1713:
1698:
1697:
1692:
1691:
1690:
1689:
1684:
1679:
1677:United Kingdom
1674:
1669:
1664:
1659:
1654:
1649:
1644:
1639:
1634:
1629:
1624:
1619:
1614:
1609:
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1449:
1444:
1439:
1434:
1429:
1424:
1416:
1415:
1411:
1410:
1409:
1408:
1403:
1398:
1390:
1389:
1383:
1378:
1377:
1374:
1373:
1370:
1369:
1364:
1359:
1354:
1349:
1344:
1339:
1334:
1329:
1324:
1319:
1314:
1309:
1303:
1298:
1297:
1294:
1293:
1288:
1287:
1286:
1285:
1279:
1273:
1270:Tax Foundation
1267:
1261:
1252:
1251:
1247:
1246:
1245:
1244:
1242:Gabriel Zucman
1239:
1234:
1229:
1224:
1219:
1217:Mihir A. Desai
1211:
1210:
1204:
1201:
1200:
1197:
1196:
1193:
1192:
1187:
1182:
1177:
1172:
1167:
1166:
1165:
1160:
1150:
1145:
1139:
1134:
1133:
1130:
1129:
1126:
1125:
1120:
1115:
1110:
1105:
1100:
1095:
1090:
1085:
1080:
1078:Robin Hood tax
1075:
1070:
1062:
1057:
1052:
1046:
1041:
1040:
1037:
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:
18:Tax incentives
9:
6:
4:
3:
2:
2720:
2709:
2706:
2705:
2703:
2684:
2683:
2678:
2674:
2673:
2661:
2657:
2653:
2649:
2645:
2641:
2637:
2630:
2622:
2618:
2613:
2608:
2604:
2600:
2593:
2585:
2581:
2577:
2573:
2569:
2565:
2561:
2554:
2540:
2533:
2527:
2513:
2512:
2507:
2500:
2484:
2480:
2474:
2459:
2455:
2451:
2444:
2429:
2428:
2423:
2416:
2401:
2397:
2391:
2375:
2369:
2354:
2348:
2332:
2326:
2310:
2304:
2288:
2282:
2274:
2270:
2263:
2261:
2252:
2246:
2242:
2238:
2234:
2233:
2225:
2217:
2213:
2208:
2203:
2200:(2): 90–118.
2199:
2195:
2191:
2184:
2182:
2173:
2166:
2159:
2151:
2144:
2137:
2128:
2123:
2119:
2115:
2111:
2104:
2100:
2091:
2088:
2086:
2083:
2081:
2080:Tax exemption
2078:
2076:
2073:
2072:
2066:
2063:
2061:
2051:
2049:
2045:
2041:
2027:
2024:
2021:Mississippi:
2020:
2017:
2016:Gigafactory 1
2014:
2010:
2007:
2003:
2000:
1996:
1994:
1990:
1986:
1983:
1979:
1977:, $ 2 billion
1976:
1972:
1970:, $ 2 billion
1969:
1965:
1962:
1958:
1955:
1951:
1949:
1945:
1941:
1940:
1934:
1927:
1924:
1921:
1918:
1917:
1916:
1913:
1905:
1902:
1899:
1896:
1895:
1894:
1891:
1882:
1878:
1874:
1872:
1868:
1864:
1854:
1852:
1848:
1838:
1835:
1831:
1827:
1825:
1821:
1820:excess burden
1811:
1807:
1800:
1798:revenue costs
1797:
1794:
1791:
1790:
1789:
1786:
1784:
1780:
1774:
1772:
1768:
1764:
1763:tax incentive
1752:
1747:
1745:
1740:
1738:
1733:
1732:
1730:
1729:
1724:
1714:
1712:
1707:
1702:
1701:
1700:
1699:
1688:
1685:
1683:
1682:United States
1680:
1678:
1675:
1673:
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:
1419:
1418:
1417:
1413:
1412:
1407:
1404:
1402:
1399:
1397:
1394:
1393:
1392:
1391:
1388:All Countries
1387:
1386:
1381:
1376:
1375:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1342:Tolerance tax
1340:
1338:
1335:
1333:
1330:
1328:
1325:
1323:
1320:
1318:
1315:
1313:
1310:
1308:
1305:
1304:
1301:
1296:
1295:
1283:
1280:
1277:
1274:
1271:
1268:
1265:
1262:
1259:
1256:
1255:
1254:
1253:
1249:
1248:
1243:
1240:
1238:
1235:
1233:
1230:
1228:
1225:
1223:
1220:
1218:
1215:
1214:
1213:
1212:
1208:
1207:
1199:
1198:
1191:
1188:
1186:
1183:
1181:
1178:
1176:
1173:
1171:
1168:
1164:
1161:
1159:
1156:
1155:
1154:
1151:
1149:
1146:
1144:
1141:
1140:
1137:
1132:
1131:
1124:
1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1084:
1081:
1079:
1076:
1074:
1071:
1068:
1063:
1061:
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:
613:
612:
607:
604:
602:
599:
597:
594:
592:
589:
586:
583:
581:
578:
576:
573:
572:
571:
570:
566:
565:
560:
557:
555:
552:
550:
547:
545:
542:
539:
536:
534:
531:
529:
528:Tax inversion
526:
525:
524:
523:
519:
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:
461:
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:
323:
322:
317:
314:
312:
309:
307:
304:
302:
299:
297:
296:Tax incidence
294:
292:
291:Excess burden
289:
287:
284:
283:
282:
281:
277:
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:
100:
99:
95:
94:
85:
82:
74:
64:
60:
56:
50:
48:
41:
32:
31:
19:
2687:. Retrieved
2680:
2643:
2639:
2629:
2602:
2592:
2567:
2563:
2553:
2542:. Retrieved
2538:
2526:
2515:. Retrieved
2509:
2499:
2489:19 September
2487:. Retrieved
2482:
2473:
2463:19 September
2461:. Retrieved
2454:TribLIVE.com
2453:
2443:
2431:. Retrieved
2425:
2415:
2404:. Retrieved
2399:
2390:
2378:. Retrieved
2368:
2356:. Retrieved
2347:
2335:. Retrieved
2325:
2313:. Retrieved
2303:
2291:. Retrieved
2281:
2272:
2268:
2231:
2224:
2197:
2193:
2171:
2158:
2149:
2136:
2117:
2113:
2103:
2064:
2057:
2036:
1999:Cerner Corp.
1973:New Mexico:
1959:Washington:
1942:Washington:
1931:
1909:
1892:
1888:
1879:
1875:
1860:
1847:tax holidays
1844:
1836:
1832:
1828:
1817:
1808:
1804:
1787:
1775:
1762:
1760:
1642:South Africa
1237: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:
2433:28 December
2380:8 September
2315:8 September
2293:8 September
1980:Louisiana:
1783:tax holiday
1779:tax revenue
1771:incentivize
1657:Switzerland
1622:Philippines
1597:New Zealand
1592:Netherlands
1232: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
2544:2018-03-16
2517:2016-11-03
2406:2024-09-25
2358:4 November
2337:20 October
2172:Law Review
2150:Law Review
2096:References
2004:Michigan:
1997:Missouri:
1952:New York:
1567:Kazakhstan
1452:Bangladesh
1447:Azerbaijan
1380:By country
1337:Temple tax
1307:Church tax
1190:ATA Carnet
1175:Free trade
1170:Tariff war
1098: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
2708:Tax terms
2660:0033-5533
2621:219145228
2584:1945-7782
2216:0895-3309
1647:Sri Lanka
1612:Palestine
1572:Lithuania
1537:Indonesia
1522:Hong Kong
1442:Australia
1432:Argentina
1300:Religious
1088:Spahn tax
1083: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
2702:Category
2069:See also
2011:Nevada:
2006:Chrysler
1966:Oregon:
1767:taxation
1667:Tanzania
1632:Portugal
1607:Pakistan
1487:Colombia
1467:Bulgaria
1332:Leibzoll
1209:Academic
1202: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
1687:Uruguay
1587:Namibia
1582:Morocco
1547:Ireland
1527:Iceland
1512:Germany
1502:Finland
1497:Denmark
1492:Croatia
1437:Armenia
1427:Algeria
1422:Albania
1069:(CCCTB)
930:Payroll
885:General
878:Tobacco
848:Alcohol
784:Tourist
730:Landing
462:General
197:Tax cut
155:Tax law
2689:6 June
2658:
2619:
2582:
2247:
2214:
2054:Impact
2026:Canton
2023:Nissan
1961:Boeing
1944:Boeing
1869:, and
1662:Taiwan
1652:Sweden
1637:Russia
1627:Poland
1602:Norway
1552:Israel
1517:Greece
1507:France
1477:Canada
1462:Brazil
1457:Bhutan
1352:Kharaj
1260:(ITEP)
1163:Export
1158:Import
1153:Tariff
1143: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
2535:(PDF)
2168:(PDF)
2146:(PDF)
2013:Tesla
1975:Intel
1954:Alcoa
1822:or a
1577:Malta
1562:Japan
1557:Italy
1532:India
1482:China
1367:Zakat
1362:Nisab
1357:Khums
1347:Jizya
1322:Tithe
1317:Teind
1278:(TJN)
1264:Oxfam
1136:Trade
1055:ATTAC
774:Stamp
769:Sales
764:Hotel
693:Types
61:, or
2691:2017
2656:ISSN
2580:ISSN
2491:2017
2465:2017
2435:2017
2382:2011
2360:2011
2339:2011
2317:2011
2295:2011
2245:ISBN
2212:ISSN
1968:Nike
1948:777X
1617:Peru
1542:Iran
1284:(US)
1272:(US)
1266:(UK)
1148:Duty
998:Toll
993:GNSS
989:Road
984:Fuel
895:Gift
863:Meat
559:CAIA
337:Flat
2648:doi
2644:136
2607:doi
2572:doi
2400:PWC
2237:doi
2202:doi
2122:doi
1472:BVI
974:fee
965:Use
868:Sin
858:Fat
2704::
2679:.
2654:.
2642:.
2638:.
2615:.
2605:.
2601:.
2578:.
2568:12
2566:.
2562:.
2537:.
2508:.
2481:.
2456:.
2452:.
2424:.
2398:.
2271:.
2259:^
2243:.
2210:.
2198:34
2196:.
2192:.
2180:^
2170:.
2148:.
2118:81
2116:.
2112:.
1873:.
1865:,
1849:,
1761:A
2693:.
2662:.
2650::
2623:.
2609::
2586:.
2574::
2547:.
2520:.
2493:.
2467:.
2437:.
2409:.
2384:.
2362:.
2341:.
2319:.
2297:.
2275:.
2273:2
2253:.
2239::
2218:.
2204::
2174:.
2152:.
2130:.
2124::
1750:e
1743:t
1736:v
991:/
972:/
84:)
78:(
73:)
69:(
51:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
