Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.

由相關文獻發現，地主國市場規模、經濟成長率、勞動成本、借貸及租稅成本、地主國幣值、開放程度等為影響外人投資的因素。本研究除了對這些因素進行實證研究外，尤其針對租稅因素作深入探討，以邊際有效稅率做為衡量投資決策時的租稅負擔，分析台灣的租稅獎勵政策對外人來台直接投資的影響；主要利用經濟部投資審議委員會核准通過之外國人投資資料，觀察期間為1971~2006年，以迴歸方程式分析外人來台直接投資之整體、三大來源國以及四大產業的決定因素。 由研究發現：不論就整體投資、不同來源國及產業別的FDI流入而言，我國市場規模確實為吸引外人直接投資流入的重要因素。就租稅因素的分析結果而言，台灣的邊際有效稅率對於美國、電子電器製造業、批發及零售業以及金融產業的FDI流入有顯著的負向關係，表示若台灣租稅獎勵政策越豐富、外資適用稅率越低，皆可吸引FDI流入。新台幣兌美元匯率則為批發及零售業投資台灣的重要決定因素，若新台幣貶值，則其投資金額將增加，表示在台批發及零售業者的外銷型態多以台灣出貨為主。最後，本研究亦發現政黨輪替對於整體來台外人直接投資與歐洲地區國家FDI流入有顯著的正向關係。 關鍵詞：租稅獎勵、外人直接投資(FDI)、邊際有效稅率。

Submitted by Marie Dowlatyari (marie.dowlatyari@sciencespo.fr) on 2017-11-27T13:57:24Z No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5) / Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-11-28T12:00:58Z (GMT) No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5) / Made available in DSpace on 2017-11-28T12:31:17Z (GMT). No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5) Previous issue date: 2017-10-31 / The purpose of this work is to explore the way the Rouanet Law has been applied in Brazil by addressing participants’ meanings on it and its use to explain why some manage and others fail, as well as their fundraising strategy; finally, this study proposes a series of recommendations to improve the situation of culture financing in Brazil. This paper adopts a qualitative methodology, starting by presenting the Rouanet Law in the text, before exploring current literature on the topic and key findings: general market information from the Ministry of Culture and case studies using the Simbiose Social database and a series of semi-structured interviews of projects and sponsors. The main limitation in writing this work has been the genuinely rare answers obtained [from sponsors who invest money via the Rouanet Law] for interviews. Existing literature on the Rouanet Law deeply lacks micro-data, in particular case studies and interviews. This is what this work offers to do, as well as addressing participants’ meanings on their experiences with the Rouanet Law. In this article, we expect to find and specify the deep differences in the way small social impact projects find funding as opposed to big projects of the creative industry. / O objetivo deste trabalho é explorar como a Lei Rouanet foi aplicada no Brasil, abordando os significados dos participantes sobre isso e seu uso para explicar por que alguns conseguem e outros falham, bem como sua estratégia de captação de fundos. Finalmente, este estudo propõe uma série de recomendações para melhorar a situação do financiamento da cultura no Brasil. Este artigo adota uma metodologia qualitativa, começando por apresentar a Lei Rouanet no texto, antes de explorar a literatura atual sobre o tema e as principais conclusões: informações gerais sobre o mercado do Ministerio da Cultura e estudos de caso usando o banco de dados da Simbiose Social, além de entrevistas semi-estruturadas de projetos e patrocinadores. A principal limitação na redação deste trabalho foi as respostas realmente raras obtidas [de patrocinadores que investem dinheiro através da Lei Rouanet] para entrevistas. A literatura existente sobre a Lei Rouanet falta profundamente de microdados, além de estudos de caso e entrevistas. Isto é o que este trabalho propõe fazer, bem como adotar os significados dos participantes sobre suas experiências com a Lei Rouanet. Neste trabalho, esperamos encontrar e especificar as diferenças profundas na forma como pequenos projetos de impacto social encontram financiamento em oposição a grandes projetos da indústria criativa.

Made available in DSpace on 2016-03-15T19:34:29Z (GMT). No. of bitstreams: 1 Ana Paula Ganzaroli Martins Seisdedos.pdf: 705844 bytes, checksum: fe82a6159a9f9a54af54825112861a50 (MD5) Previous issue date: 2015-12-09 / This paper will address the concept of solid waste, as they are being managed in the country, and demonstrate the successful models that are already underway. Looking at the ratio of the cost of conventional solid waste management and the economic advantages of selective collection and recycling, try to give the work a lot more than just a theoretical vision, but also a practical scope, bringing even, successful examples of both application of taxes in other countries, but also how they come solving the issue of waste management in order to reintroduce it in the production system ecologically less impact possible. It will also be analyzed in a critical manner some existing taxes, demonstrating a way of rethinking the tax system practiced today, focusing actions, environmentally sustainable transactions and goods and more discouraging harmful practices to the environment, through taxation. It will be emphasized the purpose of this analysis, however, it is not to punish economic agents and consumers of its products and services, but to create a stimulus for conscious consumption. / O presente trabalho abordará o conceito de resíduos sólidos, como eles vêm sendo geridos no país, além de demonstrar quais modelos de sucesso já estão em andamento. Serão analisadas a proporção entre o custo da gestão convencional dos resíduos sólidos e as vantagens econômicas da coleta seletiva e da reciclagem, dando ao trabalho muito mais do que apenas uma visão teórica, mas também uma abrangência prática. Serão apresentados exemplos bem-sucedidos tanto da aplicação de tributos relacionados à reciclagem em outros países, bem como do gerenciamento dos resíduos e o modo como eles são reintroduzidos no sistema produtivo, de modo a impactar o meio ambiente o mínimo possível. Também serão analisados alguns tributos existentes, de modo repensar o sistema tributário hoje praticado, privilegiando ações, operações e mercadorias ambientalmente sustentáveis e desestimulando práticas mais nocivas ao meio ambiente, por meio da tributação. Vale ressaltar que o intuito dessa análise, no entanto, não é punir os agentes econômicos e consumidores finais de seus produtos e serviços, mas sim criar um estímulo ao consumo consciente.

Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.

This thesis evaluates the Children’s Fitness Tax Credit and similar credits to determine whether they are suitable to increase physical activity levels in Canada. It begins by reviewing the literature on physical activity to establish that increasing physical activity is a worthy public policy goal. It then reviews the literature on tax expenditures and health behaviour interventions to provide information in order to evaluate the credits. The credits are then described and their stated purpose is discussed. This description establishes how quickly the credits expanded from one small credit to many. One of the credits, the Active Families Benefit, requires a new concept to evaluate it as it is not simply a tax measure or a spending measure. The term hybrid tax measure is introduced to explore this credit. An evaluation of the credits considering their effectiveness, efficiency and equity in determining their suitability to increase physical activity is performed and the conclusion is made that they are unlikely to be effective and that the inequity of the credits is problematic, particularly in light of this ineffectiveness finding. It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.

L'innovation est aujourd'hui l'une des variables essentielles de la croissance économique et de l'emploi. Toutefois, son financement est complexe. Ce qui justifie l'intervention des pouvoirs publics. Ainsi en France, la puissance publique dispose de deux outils principaux pour inciter les entreprises à augmenter leurs dépenses de R&D, les aides directes et apparentées et les incitations fiscales. Toutefois, c'est une mesure d'aide fiscale, le crédit d'impôt recherche (CIR), qui constitue le dispositif majeur de soutien à l'innovation en France. Puissant instrument d'encouragement à la R&D depuis 1983, il est devenu depuis sa dernière grande réforme, en 2008, le dispositif incitatif le plus prisé des entreprises et la deuxième dépense de l'État. Une sortie de l'anonymat suivie d'une entrée dans la polémique car en raison de son poids de plus en plus prégnant dans l'économie française, le CIR soulève plusieurs interrogations. La plus partagée concerne naturellement la réalité de son efficacité, opposant partisans et détracteurs de la mesure. Mais celle-ci appelle pourtant d'autres questions et d'autres observations. Car s'il semble partagé que ce crédit présente de nombreux avantages pour ses bénéficiaires, la sécurité fiscale de ceux-là apparaît néanmoins fragile. Puis, le choix même de la dépense fiscale comme mesure de soutien interpelle, tant s'agissant de son opportunité réelle dans l'ordre interne que de son articulation avec la réglementation européenne des aides d'État. Ce qui pourrait justifier une adaptation du mécanisme à partir des modalités d'un autre dispositif opérant dans un autre secteur et ne souffrant pas à ce jour des mêmes carences que le CIR. / Today, innovation is one of the essential variables of the growth of the economy and employment. However, its financing is complex. This justifies the intervention of public authorities. In France, the public powers therefore have two main tools for encouraging companies to increase their R&D expenses, direct aids (and similar) and tax incentives. However, the main mechanism in support of innovation in France is a fiscal aid measure, namely the research tax credit. A powerful instrument for encouraging R&D since 1983, it has become, since its last major reform in 2008, the preferred incentive measure of companies and, at the same time, the State's second leading expenditure. A departure from anonymity followed by a step into controversy, since due to its increasing weight within the French economy, the research tax credit is prompting many questions. The most widely-shared question naturally relates to the reality of its efficiency, with supporters and detractors in equal measure. But this mechanism also elicits other questions and other observations. Since while it seems to be agreed that this credit offers many advantages for its beneficiaries, the fiscal security of the latter nevertheless appears to be fragile. Moreover, the very choice of a fiscal expenditure as a support measure is of concern, both with regard to its actual advisability within the internal order and in terms of its linkage with the European regulations relative to State aid. This could justify an adaptation of the mechanism on the basis of the provisions of another system used in another sector, but that does not currently have the same deficiencies as the research tax credit.

Cette thèse contribue à la compréhension des frictions liées aux politiques environnementales et à la manière dont ces frictions affectent la dynamique des industries polluantes ainsi que les agrégats macroéconomiques tels que la productivité. Elle examine également de manière critique comment différents aspects de ces politiques influencent la distribution des entreprises en termes d’emploi, de tailles et d’émissions. Dans le premier chapitre, j’examine les effets à long terme des politiques d’exemption basées sur des seuils dans la réglementation environnementale, qui consistent à exonérer les émetteurs en dessous d’un certain seuil d’émissions. En utilisant des données sur la pollution provenant de divers établissements participant au programme de plafonnement et d’échange de la Californie, j’ai découvert que 40% des entreprises bénéficient de cette exemption, avec une concentration notable autour du seuil, en particulier parmi les nouveaux entrants. Pour comprendre les implications plus larges, j’ai développé un modèle dynamique industriel qui prend en compte des entreprises hétérogènes et un système de tarification du carbone avec des exemptions spécifiques au seuil. En simulant le programme californien de plafonnement et d’échange, j’ai constaté que la suppression de l’exemption conduit à une augmentation de 0,05% de la production en raison du déplacement des ressources vers des entreprises plus productives. Pour mesurer l’impact de la politique d’exemption sur l’allocation des ressources, j’ai analysé la dispersion de la productivité totale des facteurs basée sur les revenus (TFPR) au niveau de l’entreprise. L’analyse a révélé que la volatilité de la TFPR est influencée par la dispersion entre les catégories d’entreprises. Les entreprises ayant une productivité intermédiaire et regroupées autour du seuil ont une moyenne et une dispersion de TFPR plus élevées comparées aux grandes entreprises productives qui supportent les coûts des émissions. Dans le deuxième chapitre, j’examine les implications macroéconomiques de l’utilisation complémentaire des instruments de tarification traditionnels avec les Crédits de Compensation (OCs), dont le prix est négocié par les entités couvertes auprès des entreprises non couvertes. Ce processus de négociation peut entraîner un coût marginal d’émission différent par rapport aux instruments de tarification traditionnels. En utilisant les données des entreprises sur les émissions et les modalités de conformité du programme de plafonnement et d’échange de la Californie, j’ai montré trois faits. Premièrement, l’utilisation des OCs augmente avec la taille des émissions des entreprises ; la proportion des entreprises se conformant aux OCs et la proportion des émissions compensées augmentent avec les groupes de quintiles d’émissions. Ainsi, les OCs agissent comme une réduction implicite de la taxe carbone pour les grands émetteurs. Deuxièment, les entreprises établies se conforment plus intensivement aux OCs par rapport aux nouveaux entrants et aux entreprises sortantes. Enfin, le taux de retrait des OCs disponibles diminue progressivement après la réglementation. Pour expliquer ces résultats, j’étends et calibre un modèle de dynamique industrielle incorporant un système de plafonnement et d’échange où les entreprises choisissent entre les permis traditionnels et les OCs, considérés comme des substituts parfaits, le prix de ces derniers étant obtenu par un protocole de négociation de Nash. Je montre quantitativement que compléter le plafonnement et l’échange (enchères) avec des OCs peut affecter positivement les résultats environnementaux et entraîner un gain de bien-être positif (0,021%), bien qu’à un coût léger pour les résultats économiques tels que la productivité totale des facteurs (0,002%). L’effet sur le bien-être lorsque la taxe carbone est combinée avec des OCs est plus faible (0,019%) et est accompagné d’une baisse plus importante du taux d’imposition moyen. Qualitativement, j’ai dérivé les conditions dans lesquelles les taux d’imposition au niveau des entreprises et en moyenne varient en fonction de trois allocations de permis : enchères, attribution gratuite et rabais basé sur la production, en lien avec la conformité aux OCs. Le troisième chapitre examine l’impact des incitations fiscales pour les investissements en dépollution sur la part du travail et l’investissement total en dépollution dans les industries manufacturières en Colombie. En utilisant des données au niveau microéconomique, je constate une forte corrélation négative entre l’investissement en dépollution et la part du travail. En revanche, il n’y a pas d’association significative entre l’investissement en capital et la part du travail. Pour comprendre ces observations, j’étends et calibre un cadre de dynamique industrielle incluant des entreprises hétérogènes investissant dans des mesures de contrôle de la pollution. Les expériences politiques montrent que le passage à des incitations pour le contrôle de la pollution avec une déduction fiscale de 20% réduit la part du travail dans l’industrie de 20% en raison de l’augmentation de la part de marché des entreprises intensives en capital. De plus, l’investissement en dépollution augmente de 45% en raison de l’effet d’équilibre général. Les changements dans les instruments fiscaux créent une corrélation négative entre la part du travail des entreprises et l’investissement en dépollution aux niveaux de l’entreprise et de l’agrégat. Une augmentation de la taxe carbone réduit la part du travail dans l’industrie mais augmente l’investissement total en dépollution, car la part de production des entreprises très intensives en facteurs de production augmente, tandis que les entreprises ayant une intensité de travail médiane perdent du terrain. À l’inverse, une augmentation de l’impôt sur les sociétés réduit l’investissement total en dépollution et augmente la part du travail dans l’industrie, reflétant les changements de distribution observés en l’absence de déduction fiscale. Cette étude met en lumière comment les incitations au contrôle de la pollution par des déductions fiscales influencent la distribution conjointe de la part de production et de l’intensité des facteurs des entreprises. Les résultats soulignent la nécessité de concevoir des incitations fiscales équilibrées pour atteindre les objectifs économiques et environnementaux. / This thesis contributes to the understanding of the frictions associated with environmental policies and how these frictions affect the dynamics of polluting industries and their impact on macroeconomic aggregates such as productivity. It also critically examines how different aspects of these policies influence the distribution of firms in terms of employment, firms size and emissions. In the first chapter, I examine the long run effects of threshold-based exemption policies in environmental regulation, which involve exempting emitters below a certain emission threshold. Using pollution data from various establishments under California’s Cap-and-Trade program, I found that 40% of firms benefit from this exemption, with many clustering around the threshold, particularly new entrants. To understand the broader implications, I developed an industry dynamic model that considers heterogeneous firms and a carbon pricing system with threshold-specific exemptions. When simulating California’s Cap-and-Trade, I found that removing the exemption leads to a 0.05% increase in output due to resources shifting towards more productive firms. To measure the impact of the exemption policy on resource allocation, I analyzed the dispersion of Total Factor Productivity Revenue-based (TFPR) at the firm level. The analysis revealed that TFPR volatility is influenced by the dispersion between firm categories, particularly those relative to the exemption threshold. Firms with intermediate productivity, clustered around the threshold, showed higher average and dispersion of TFPR compared to productive firms that bear emission costs. In the second chapter, I quantify the macroeconomic implications of complementing the use of traditional pricing instruments with Offset Credits (OCs), whose price is negotiated by covered entities from non-covered firms. This bargaining process may result in a different marginal emission cost compared to traditional pricing instruments. Using firm data on emissions and compliance modalities from California’s Cap-and-Trade program, I show three facts. First, OC usage increases with firm emission size; the proportion of firms complying with OCs and the proportion of emissions offset increase with emission quintile groups. Thus, OCs act as an implicit carbon tax reduction for large emitters. Second, incumbent firms comply more intensively with OCs compared to new entrants and exiting firms. Lastly, the retirement rate of available OCs drops gradually after the regulation. To explain these findings, I extend and calibrate an industry dynamics model incorporating a cap-and-trade system where firms choose between traditional permits and OCs, viewed as perfect substitutes with the price of the latter obtained through a Nash bargaining protocol. I quantitatively show that complementing cap-and-trade (auction) with OCs can positively affect environmental outcomes and yield a positive welfare gain (0.021%), albeit at a slight cost of total factor productivity (0.002%). The welfare effect when complementing a carbon tax with OCs is smaller (0.019%), accompanied by a larger average tax rate decrease compared to cap-and-trade. Qualitatively, I derived conditions under which firm-level and average tax rates vary depending on three permit allocations: auction, grandfathering, and output-based rebate, in line with the compliance with OCs. The third chapter investigates the impact of tax incentives for investment in abatement on the labor share and aggregate abatement investment in Colombia’s manufacturing industries. Using micro-level data, I find a strong negative correlation between abatement investment and labor share. However, there is no significant association between capital investment and labor share. To understand these facts, I extend and calibrate an industry dynamics framework that includes heterogeneous firms investing in pollution control investments. Policy experiments show that switching to pollution control incentives with a 20% income tax deduction reduces the industry labor share by 20% due to an increase in capital-intensive market share. Additionally, abatement investment rises by 45% due to the general equilibrium effect. Changes in tax instruments create a negative correlation between firms’ labor share and abatement investment at both firm and aggregate levels. An increase in carbon tax reduces the industry labor share but boosts aggregate abatement investment, as the output share of extremely factor-intensive firms grows, while firms around the median labor intensity lose share. Conversely, an increase in corporate tax reduces aggregate abatement investment and raises the industry labor share, mirroring the distribution changes seen with no income tax deduction. This study highlights how pollution control incentives through income tax deductions affect the joint distribution of firms’ output share and factor intensity. The findings emphasize the need for well-designed tax incentives to balance economic and environmental goals.