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Effectiveness of Fiscal Incentives for R&D

Effectiveness of Fiscal Incentives for R&D »

Source: Effectiveness of Fiscal Incentives for R&D : Quasi-Experimental Evidence

Volume/Issue: 2017/84

Series: IMF Working Papers

Author(s): Irem Guceri , and Li Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 2017

ISBN: 9781475591170

Keywords: Europe, United Kingdom, Tax incentives; corporation tax returns; quasi-experiment, Tax incentives, corporation tax returns, quasi-experiment, Business Taxes and Subsidies, Innovation and Invention: Processes and Incentives

With growing academic and policy interest in research and development (R&D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the si...

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK »

Volume/Issue: 2018/7

Series: IMF Working Papers

Author(s): Li Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 January 2018

DOI: http://dx.doi.org/10.5089/9781484337493.001

ISBN: 9781484337493

Keywords: Europe, Foreign direct investment, United Kingdom, corporate tax policy, multinational firms, Business Taxes and Subsidies, General

In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial...

Effectiveness of Fiscal Incentives for R&D
			: Quasi-Experimental Evidence

Effectiveness of Fiscal Incentives for R&D : Quasi-Experimental Evidence »

Volume/Issue: 2017/84

Series: IMF Working Papers

Author(s): Irem Guceri , and Li Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 2017

DOI: http://dx.doi.org/10.5089/9781475591170.001

ISBN: 9781475591170

Keywords: Europe, United Kingdom, Tax incentives; corporation tax returns; quasi-experiment, Tax incentives, corporation tax returns, quasi-experiment, Business Taxes and Subsidies, Innovation and Invention: Processes and Incentives

With growing academic and policy interest in research and development (R&D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the si...

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK »

Source: Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK

Volume/Issue: 2018/7

Series: IMF Working Papers

Author(s): Li Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 January 2018

ISBN: 9781484337493

Keywords: Europe, Foreign direct investment, United Kingdom, corporate tax policy, multinational firms, Business Taxes and Subsidies, General

In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial...