The Experts below are selected from a list of 18657 Experts worldwide ranked by ideXlab platform
Shinsuke Tanaka - One of the best experts on this subject based on the ideXlab platform.
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when Tax Incentives drive illicit behavior the manipulation of fuel economy in the automobile industry
Journal of Environmental Economics and Management, 2020Co-Authors: Shinsuke TanakaAbstract:Abstract This study examines and identifies the underlying Incentives for falsifying fuel economy on the part of the automobile industry. Using novel microdata on on-road fuel consumption in Japan, we find a discontinuous increase in the fuel economy gap—the disparity between official test results and real-world fuel economy—of 6 percent at the Tax-Incentive eligibility thresholds. Further evidence suggests that much of the observed gap remains unexplained by driver or vehicle characteristics, and that no gap is observed at similar levels of fuel economy when they are not tied to the large Tax-Incentive eligibility. Our findings suggest that feebates, large Incentive schemes based on fuel economy levels, may in turn incentivize automakers to “cook the books” on fuel economy figures.
Shi Chen - One of the best experts on this subject based on the ideXlab platform.
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Tax Incentive r d investment and firm innovation evidence from china
Journal of Asian Economics, 2020Co-Authors: Binbin Tian, Shi ChenAbstract:Abstract We estimate the effect of R&D Tax Incentives on firm-level R&D expenditures (RDE) and patenting using a change in the eligibility criteria for a super deduction in China. In 2006, the Chinese government relaxed the “10 % eligibility criterion”, which stated that only firms with a 10 % or higher increase in prior-year RDE can claim an additional 50 % Tax deduction. We use an event study approach to show that firms that became newly eligible to claim the super deduction (those just below the criterion) catches up on RDE and product innovation measured by the sales of new products. In the long run, we also observe a closing gap in the number of patents between the two groups of firms. Moreover, extending Tax benefits to all firm helps to lower the Tax burden, and we find no evidence of manipulation and relabeling.
Binbin Tian - One of the best experts on this subject based on the ideXlab platform.
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Tax Incentive r d investment and firm innovation evidence from china
Journal of Asian Economics, 2020Co-Authors: Binbin Tian, Shi ChenAbstract:Abstract We estimate the effect of R&D Tax Incentives on firm-level R&D expenditures (RDE) and patenting using a change in the eligibility criteria for a super deduction in China. In 2006, the Chinese government relaxed the “10 % eligibility criterion”, which stated that only firms with a 10 % or higher increase in prior-year RDE can claim an additional 50 % Tax deduction. We use an event study approach to show that firms that became newly eligible to claim the super deduction (those just below the criterion) catches up on RDE and product innovation measured by the sales of new products. In the long run, we also observe a closing gap in the number of patents between the two groups of firms. Moreover, extending Tax benefits to all firm helps to lower the Tax burden, and we find no evidence of manipulation and relabeling.
Gareth Hardy - One of the best experts on this subject based on the ideXlab platform.
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understanding the Tax implications of the youth wage subsidy employees Tax 15 minutes
TAXtalk, 2016Co-Authors: Gareth HardyAbstract:The Youth Wage Subsidy,which came into being through the Employment Incentive Act No 26 of 2013 (ETIA), allows employers to claim a deduction on the amount of PAYE they have to pay over to SARS based on the number and salary of qualifying employees, provided that certain conditions are met. Since its inception in January 2014, the Employment Tax Incentive (ETI) has been both fiercely criticised and praised. It will no doubt again draw the political spotlight before it either comes to an end in December 2016 or is extended.
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Understanding the Tax implications of the youth wage subsidy : employees Tax / 15 minutes
2016Co-Authors: Gareth HardyAbstract:The Youth Wage Subsidy,which came into being through the Employment Incentive Act No 26 of 2013 (ETIA), allows employers to claim a deduction on the amount of PAYE they have to pay over to SARS based on the number and salary of qualifying employees, provided that certain conditions are met. Since its inception in January 2014, the Employment Tax Incentive (ETI) has been both fiercely criticised and praised. It will no doubt again draw the political spotlight before it either comes to an end in December 2016 or is extended.
Gregg C Wright - One of the best experts on this subject based on the ideXlab platform.
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a short run view of what computers do evidence from a uk Tax Incentive
American Economic Journal: Applied Economics, 2017Co-Authors: Paul Gaggl, Gregg C WrightAbstract:We study the short-run, causal effect of Information and Communication Technology (ICT) adoption on the employment and wage distribution, providing direct insight into how ICT alters the demand for work within the firm. We exploit a unique natural experiment generated by a generous Tax allowance on ICT investments for small UK firms and find that the primary short-run effect of ICT is to complement non-routine congnitive-intensive work. At the same time, we find less extensive substitution for routine cognitive work, a result at odds with existing long-run extimates. We find no effect of ICT on manual work in the short run. Overall, ICT raises average labor productivity within the firm.
