After witnessing the success of Canadian strategies to attract U.S. film production in the 1990s, states and localities began offering financial incentives in an effort to lure film and video production away from their traditional hubs in California and New York (Christopherson & Rightor, 2010). This effort increased dramatically in the 2000s, both in scope and in scale. Production activity can now locate in states offering rebates of up to 40 percent of costs, even if this exceeds their actual tax bills, and all but a handful of states offer some form of tax incentives (Christopherson & Rightor, 2010; Katz & Rosenthal, 2006; National Conference of State Legislatures, 2011; Vock, 2008). While some states may be reducing incentive packages in the current climate of fiscal austerity, others are doubling down on that strategy as an effort to stimulate job growth and increased economic activity. And while most states tout many successes from these programs in both metrics, the question of whether such policies promote long-term sustainable economic development has not been fully answered. First I use theoretical literature to construct a model of sustainable industrial development. I will then test this model using a variety of methods and data sets at the national, and state and county levels. In the following two analytical chapters, I will evaluate the impacts of incentives on state-level employment and firm growth, followed by an assessment of the economic effects of incentives in one such state: Georgia. By using this variety of approaches and units of analysis, I hope to shed light on both the macro- and micro-level impacts such incentives have on the industrial economic development of states. In the first study, I use data from the County Business Patterns (CBP) over the years 2002-2013 to view changes in economic activity by state by the level of incentives offered. Using panel data for industry employment, establishment and occupational employment, I use a fixed and random effects regression models to view the relationship between the presence of incentives and the levels of employment and firms in the film industry of each state. Next, I use Georgia as a case study with which to evaluate the degree to which financial incentives for the motion picture industry can create a sustainable network of local firms and workers. I test these theories by using confidential QCEW data to analyze establishment-level activity and relative locations. The results neither completely confirm nor disprove the hypothesis that attracting mobile productions with state tax incentives can establish a nascent industry and generate long-term employment in a region. However, there is some evidence that the number of years the MPIs are in effect does have a positive impact, especially on establishments and occupations. Additionally, the states’ climate and transportation access relative to Los Angeles and other locations are important factors in building a local industry.

The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.

O crescimento e o desenvolvimento econômico são termos utilizados e debatidos atualmente, no sentido de promover e evidenciar as políticas de desenvolvimento regional, implementadas por diversos governos estaduais (Rio de Janeiro, Minas Gerais, Bahia, entre outros). No ano de 2005 a Governadora do Estado do Rio de Janeiro, Rosinha Garotinho, sancionou uma lei concedendo incentivos fiscais a determinados municípios do Estado, buscando o desenvolvimento dessas cidades. O presente trabalho procurou avaliar se a política de incentivos fiscais promovida na microrregião de Três Rios no Centro-Sul Fluminense (Municípios: Areal, Comendador Levy Gasparian, Paraíba do Sul, Sapucaia e Três Rios), no Estado do Rio de Janeiro, contribuiu para o crescimento econômico e se houve desenvolvimento econômico. Um dos instrumentos de avaliação usado inicialmente foi o método usado pela Federação das Indústrias do Estado do Rio de Janeiro (FIRJAN), o Índice FIRJAN de Desenvolvimento Municipal (IFDM). Depois, foram utilizadas séries históricas de nível de emprego, arrecadação de tributos municipais e outros indicadores sociais (emprego e renda, saúde e educação) na avaliação do crescimento e do desenvolvimento econômico da região em destaque. Nos resultados apresentados foi possível verificar a ocorrência do crescimento econômico com características heterogenias (índices diferentes entre os municípios). Quanto ao desenvolvimento econômico, a avaliação também foi heterogênea, tanto entre os municípios quanto entre os indicadores sociais. Esta foi uma pesquisa bibliográfica e documental que buscou contribuir para os estudos do desenvolvimento econômico regional no Brasil. / The growth and economic development are terms used and discussed today, to promote and highlight the regional development policies, implemented by various state governments (Rio de Janeiro, Minas Gerais, Bahia, among others). In 2005 the Governor of the State of Rio de Janeiro, Rosinha Garotinho, passed a law granting tax incentives to certain cities in the state, seeking the development of these cities. This study sought to assess whether the policy of tax incentives promoted in micro-Three Rivers South-Central Fluminense (Counties: Areal, Commander Levy Gasparian, Paraíba do Sul, Sapucaia and Three Rivers.) In the State of Rio de Janeiro, contributed to economic growth and whether economic development. One of the assessment tools used initially was method used by the Federation of Industries of the State of Rio de Janeiro (FIRJAN), the Municipal Development Index FIRJAN (IFDM). Then, we used time series of employment, revenues from municipal taxes, and other social indicators (employment and income, health and education) assessment of growth and economic development of the region highlighted. In the results presented was possible to verify the occurrence of economic growth with heterogeneous characteristics (different rates among municipalities). As economic development evaluation was also heterogeneous, both among municipalities and between social indicators. This was bibliographical and documentary that sought to contribute to the study of regional economic development in Brazil.

South Africa’s unemployment rate is amongst the highest in the world. It accounts for approximately two percent of global unemployment. The South African government has recognised the importance of job creation and expressed its willingness to help create more jobs. A comprehensive set of policies is necessary to expand long-term job growth in South Africa. Thus, the government should identify and implement new and effective policies that will help create more jobs. In this study, the tax incentives available to support job creation in Brazil, Russia, India and China and South Africa (BRICS), are researched. The purpose of this study is to perform a comparison of the tax incentives available to support job creation in South Africa with the tax incentives available to support job creation in the BRIC countries. The first objective of the comparison was to evaluate whether the tax incentives that are available to support job creation in South Africa are on par with those available to support job creation in the BRIC countries. The second objective of the comparative study was to identify tax incentives that are available in BRIC countries for job creation that are not available in South Africa so that the government may consider whether these incentives are feasible in South Africa. It was found that the tax incentives that support job creation in South Africa are in some instances on par with, and in some instances even exceed, the tax incentives that are available to support job creation in the BRIC countries. AFRIKAANS : Suid-Afrika’s werkloosheidskoers is van die hoogste in die wêreld. Dit verteenwoordig ongeveer twee persent van wêreldwye werkloosheid. Die Suid-Afrikaanse regering het die belangrikheid van werkskepping erken, en sy gewilligheid om meer werkgeleenthede te skep, bevestig. ‘n Omvattende beleidsraamwerk is nodig om die langtermyn groei in werksgeleenthede in Suid-Afrika te bevorder. Die regering behoort derhalwe nuwe en effektiewe programme om werkskepping te bevorder, te identifiseer en te implementeer. In hierdie studie word die belastingaansporings wat werkskepping in Brasilië, Rusland,Indië, China en Suid-Afrika (BRICS) bevorder, nagevors. Die doel van hierdie studie is om ‘n vergelyking te doen van die belastingaansporings wat beskikbaar is om werkskepping in Suid-Afrika te ondersteun, met die belastingaansporings om werkskepping te bevorder in die BRIC lande. Die eerste oogmerk met die vergelyking was om te evalueer of die belastingaansporings wat beskikbaar is om werkskepping in Suid-Afrika te ondersteun vergelykbaar is met wat beskikbaar is om werkskepping in die BRIC lande te bevorder. Die tweede oogmerk van die vergelykende studie om belastingaansporings wat in die BRIC lande beskikbaar is om werkskepping te bevorder, wat nie in Suid-Afrika beskikbaar is nie, te identifiseer sodat die regering kan oorweeg of hierdie aansporings haalbaar is in Suid-Afrika. Daar is bevind dat die belastingaansporings wat beskikbaar is om werkskepping in Suid- Afrika te ondersteun, in sommige gevalle vergelykbaar, en in ander gevalle selfs beter is, as die belastingaansporings wat in die BRIC lande beskikbaar is om werkskepping te bevorder. / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / unrestricted

Like many fossil fuel dependant countries, South Africa faces the dual problem of responding to an increasing demand for coal production to satisfy rising energy requirements, while at the same time responding to the call to reduce greenhouse gas emissions. The exploration of renewable energy sources as an alternative to fossil fuels has therefore become an increasingly pressing concern in South Africa. South Africa has significant renewable energy potential which can simultaneously address both energy needs and the environmental concerns arising from greenhouse gas emissions. A tax incentive regime is a popular governmental policy instrument that has the potential to advance technologies and stimulate markets by encouraging research and development as well as the implementation of renewable energy technologies. It is therefore important to determine how the tax incentives currently available in South Africa for research and development and the implementation of renewable energy technologies, compare with those adopted internationally. China was identified as a country that offers generous fiscal incentives to encourage research and development and the implementation of technology such as renewable energy technologies. The objective of this study was to determine how the income tax incentives for research and development and the implementation of renewable energy technologies currently available in South Africa compare with the income tax incentives available in China for the same purpose. This was achieved by means of a head-to-head comparison of the impact that the two tax regimes would have in a hypothetical case study / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / Unrestricted

Coupled with the issue of promoting energy efficiency in South Africa is the need to focus on the source of energy production. The country's excessive burning of coal resources has been linked to the global warming crisis. To address this energy crisis, taxpayers can be encouraged to play an important role in moving the country towards a position of energy stability by conserving energy or decreasing their energy consumption, or contributing towards the research and development of energy-efficient processes as well as cleaner forms of energy. This study analyses the energy-related tax incentives that are currently legislated and available to South African taxpayers and discusses the feasibility of taking advantage of these incentives. The study may provide guidance to taxpayers that have decided to invest in renewable energy sources and will discuss some of the advantages and perceived challenges facing the renewable energy industry. This study also provides a worked example that illustrates a detailed calculation of the energy tax saving incentive set out in section 12L of the Income Tax Act, No. 58 of 1962. A case study guides taxpayers though the practical process of applying for and calculating their energy-saving tax deduction. The case study may be used as a point of reference for taxpayers planning to implement the section 12L energy efficiency tax incentive for the first time and may highlight complexities and concerns they should consider. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

Tax incentives on research and development (R&D) are an important and widely used policyinstrument to elevate business enterprise expenditure on R&D (BERD). In times of economicdistress, firms tend to reduce their R&D investments, although it is crucial for long-termeconomic growth to keep those at a stable level. To evaluate the suitability for such policygoals, this paper investigates the relationship between the pre-existing level of R&D taxincentives and BERD during times of economic crisis.Country-level data from the OECD member states is used to investigate the mentionedrelationship for three times of economic distress: the early 2000s recession, the GreatRecession, and the European sovereign debt crisis. Separate cross-sectional data sets arecreated and analysed with a linear regression approach. The results show a significant andpositive relationship only for the early 2000s recession period and thereby do not provide clearevidence of an increased BERD resilience as result of higher pre-existing tax incentives.Thereby, these findings indicate the need for different policy measures to be applied for anautomatic or short-term stabilization of BERD in times of economic distress.

This thesis provides a comprehensive analysis of electric vehicle incentives and investigates their impact on the uptake of electric vehicles within and beyond the European Union over the period of 2010 to 2019. Depending on the kind of benefit they provide and their timing, the incentives are divided into one-time monetary, recurring monetary, and non-monetary incentives. To properly evaluate the effect of incentives, a fixed effects and difference-in-differences methods are employed, allowing us to control for unobserved factors affecting the electric vehicle market. A fixed effects analysis revealed a significant positive effect of one-time monetary incentives on battery electric vehicle sales, and a significant positive effect of both one-time and recurring monetary incentives on plug-in hybrid electric vehicle sales. Additionally, when considering the effect of individual incentives, the most important ones were found to be rebate and point-of-sale tax incentive. A difference-in-differences analysis confirmed a statistically significant effect of rebate on the sale of battery electric vehicles. JEL Classification C33, H71, L62, L98, O31, Q55 Keywords Electric vehicles, Incentives, Tax incentives, Rebates, Technology adoption Title The Impact of Incentives on Electric Vehicle Sales in the...

Tax incentives such as investment tax credit and taxable income deductions related to the environment and climate change are becoming more popular. Introducing tax incentives related to the environment and climate change helps meet the sustainability objectives of growth and development. Many countries worldwide are taking serious steps to counter the mounting challenges due to changing climatic conditions. To meet the sustainability goals, Sweden has set a goal to lower greenhouse gas emissions by 55% in 2030 compared to 1990. In this regard, it is imperative to reflect on the tax incentives provided by the Swedish government in terms of the investment tax credit. It is significant to investigate the beneficiaries of the Swedish government's tax incentives. We selected the top 100 listed companies on the Swedish stock market, Nasdaq Stockholm, to answer this question from 2017 to 2019. Our dependent variable is a dummy indicating 1 for firms who took advantage of the investment tax credit and 0 otherwise. We use ESG scores to construct our dependent variable. Because a higher ESG score reflects a more sustainable approach to production by firms. Therefore, we use dummy 1 for firms on the top of ESG ranking and 0 otherwise. We use different firm-level characteristics as the independent variables, such as age, size, investment, capital, assets, capacity, net capital, and net income. We use a longitudinal research design because sample observations vary across firms and over a short time. We conduct probit and logistic regression to identify the beneficiaries of the tax incentives. The study's findings show that different firm-level characteristics significantly impact the probability of being an ITC beneficiary. For instance, domestic enterprises are more likely to benefit from tax incentives than foreign enterprises, but the relationship is insignificant. In the same way, firms with a maximum number of employees and capital stock are more likely to benefit from the tax incentives than firms with lower capital stocks and limited employees. Our findings also show that firms with higher amounts of new investment in fixed assets are more likely to benefit from the tax incentives. Finally, we found a statistically significant coefficient for firm capacity, an indicator of total inventory. Specifically, the higher the capacity of a firm, the more it is likely to be an ITC beneficiary.

This study examines the free rider effect and other voluntary contribution behavior in an actual public goods funding situation. Because the traditional neoclassical economic model of consumption behavior does not adequately explain behavior with respect to voluntary contribution to the funding of public goods. A model is developed that expands upon the traditional model and which incorporates several aspects of behavior. These aspects include strategic behavior such as strong and weak free riding, non-voting, and protest voting, as well as utility received from contributing. Most studies of voluntary contribution behavior involve the use of hypothetical or contingent markets and use the traditional neoclassical model. Therefore, a study of contribution behavior that incorporates an expanded neoclassical model including factors such as contribution utility would be desirable in order to examine actual contribution behavior. To this end, a model is developed which explains the behavior of contributors and noncontributors to a tax checkoff program. The case study is the Virginia nongame wildlife tax checkoff for taxable year 1987. A survey was developed and administered to a random sample of Virginia taxpayers who were eligible to contribute to the program. The survey results do not support the strong free rider hypothesis, although many people apparently contributed less than their total willingness to pay for nongame wildlife management or preservation. Non-voting behavior was not a significant factor, in contrast to protest voting, which was a significant reason for noncontribution. Many contributors indicated that they were receiving utility from giving to a perceived good cause rather than from nongame wildlife per se. Finally, other factors appeared to be important to the contribution decision, including the institutional setting in Virginia and assurance about the use of funds. / Ph. D.