Various levels of governments in Canada have introduced different types of tax instruments in order to encourage the development of renewable energy. This paper will look at the challenges that render those tax instruments inefficient and/or ineffective. For the ease of discussion, I will divide the said challenges by a hypothetical timeline of “before” and “during” the implementation of renewable energy. “Before” the implementation, some of the current tax incentives are criticized to be ineffective because there are better policy substitutes. It is also found that the inherent characteristics of renewable energy sources themselves render policy instruments inefficient. “During” the implementation, the currently existing “unlevel playing field” with the conventional oil and gas industry is found to be the strongest factor that causes tax incentives on renewable energy ineffective; the introduction of a carbon tax is recommended here. Lastly, even the most comprehensive tax measures are found unable to completely address the “exogenous” factors.

Various levels of governments in Canada have introduced different types of tax instruments in order to encourage the development of renewable energy. This paper will look at the challenges that render those tax instruments inefficient and/or ineffective. For the ease of discussion, I will divide the said challenges by a hypothetical timeline of “before” and “during” the implementation of renewable energy. “Before” the implementation, some of the current tax incentives are criticized to be ineffective because there are better policy substitutes. It is also found that the inherent characteristics of renewable energy sources themselves render policy instruments inefficient. “During” the implementation, the currently existing “unlevel playing field” with the conventional oil and gas industry is found to be the strongest factor that causes tax incentives on renewable energy ineffective; the introduction of a carbon tax is recommended here. Lastly, even the most comprehensive tax measures are found unable to completely address the “exogenous” factors.

This study evaluates the effectiveness of the ecological ICMS (ICMS-e) in the Brazilian Amazon, an intragovernmental transfer for incentivizing biodiversity conservation. Tax funds are passed from state governments to municipalities in proportion to the amount of protected area within their borders; biological reserves, sustainable use areas, and indigenous lands are all considered. Econometric analysis using a fixed effects model found that the policy had little positive effect on increasing protected areas compared to the significant negative influence of poor land tenure, agricultural influences, and lack of monitoring for illegal deforestation. However, the policy may increase municipal governments' acceptance of and support for protected areas, especially if combined with institutional support.

This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU&rsquo / s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU&rsquo / s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey&rsquo / s tax laws will be explained followed by an evaluation of to what extent Turkey&rsquo / s tax expenditures are harmonized to the EU.

This dissertation identifies the average treatment effect of state level incentives for hybrid vehicles, identifies individual-level predictors of early adopters, and attempts to understand why states adopt these incentives. These questions are estimated using traditional parametric techniques, logistic regression, difference-in-difference regression, and fixed effects. In particular, this dissertation looks at changes in aggregate demand on two comparison groups: (1) the natural control group, states that did not adopt subsidies, and (2) a constructed control group, states that proposed subsidies during this same time period but did not adopt them. In addition to these parametric models, propensity score matching was used to construct a third comparison group using the models that identified determinants of the policy adoption. These findings were supplemented by exploratory analyses using the individual-level National Household Travel Survey. This multitude of evaluative analyses shows that HOV lane exemptions, if implemented in places with high traffic congestion, were found to impact aggregate demand and an individual's propensity to adopt a hybrid, while traditional incentives had limited impact. These analyses provide insight into why states adopt certain policies and the circumstances in which these incentives are effective. Since people may be motivated by factors other than economic factors, creating effective incentives for energy efficiency technologies may be more challenging than just offsetting the price differential. Instead, customization to the local community's characteristics could help increase the efficacy of such policies.

State and local governments forfeit over $80 billion in tax revenue each year in order to incentivize businesses to expand operations and create jobs in, relocate to, or refrain from leaving their states. The use of tax incentives has expanded massively during recent decades to include all states and a range of industries. Targeted tax incentives are proven to be an inefficient method of promoting economic growth and job creation, because of the negative impact of public spending cuts that offset the decline in revenue. There is a large disparity between states that do offer large amounts of incentives and those that do not that remains largely unexplained in the literature. Using cross-sectional data from the New York Times, I examine whether this disparity is associated with the political economy or geography of the states, or if it is largely random. I find little support for the political economy and geography hypotheses. A lack of support for the first two hypotheses suggests that the use of business tax incentives is largely random at the state level. I conclude by examining the viability of several proposals for limiting the use of business incentives and suggest more data collection and further research into potential solutions.

[pt] Atualmente, uma das estratégias adotadas pelas empresas para reduzir seus custos e se manterem competitivas passa pela Logística Tributária, que vislumbra as oportunidades de redução de impostos na Logística por meio de incentivos fiscais ou financeiros. Como conseqüência do avanço tecnológico, os produtos são cada vez mais equivalentes, no que diz respeito à sua qualidade e funcionalidade e, de uma forma geral, as boas práticas são absorvidas muito rapidamente pelo mercado, restando às organizações a redução da margem de lucro e a minimização dos custos, mais especificamente, do custo logístico. A maioria dos incentivos fiscais e financeiros oferecidos no Brasil se concentra longe dos principais centros consumidores, tornando-se necessário associar o planejamento tributário aos métodos de localização e considerar os trade-offs entre benefícios e custos operacionais. Analisar a infra-estrutura oferecida pelo Estado é outra forma de evitar perdas no nível de serviço logístico, que podem gerar consequências imensuráveis em curto prazo. O presente trabalho é uma análise da influência dos incentivos fiscais sobre a decisão de localização de centros de distribuição e pressupõe o caso de uma empresa fictícia que se instalou no Estado do Espírito Santo, com o objetivo de se beneficiar do Fundap, um incentivo às importações, oferecido por aquele estado. / [en] In the present days, one of the strategies adopted by companies to reduce their costs and hold their competitiveness involves the tributary logistics, which considers the opportunities of taking into account the taxes advantages derived from locating distribution centers in certain areas or states that offer financial incentives. As a consequence of the technology improvement, products tend to be even more equivalents regarding their quality and functionality. In a general way, good practices are very rapidly absorbed by the market, so that the organizations have to face the reduction of the profit margin and the minimization of costs, in particular the logistics costs. The majority of taxes and financial incentives offered in Brazil is concentrated away from the main consumer centers, becoming necessary to associate the tax planning with the location methods, in order to consider the trade-offs between benefits and the operational costs. Analyzing the public infrastructure offered by the government is another way to avoid the losses at the level of logistics services. It may generate immeasurable consequences in the short term. The present work is an analysis of the influence of the tax incentives in the decision of locating distribution centers and assumes the case of a hypothetical company that was installed in the state of Espírito Santo, in order to take advantage of benefits granted by Fundap, the local state agency that offers incentive for imported goods.

O presente trabalho trata dos incentivos fiscais à inovação tecnológica nas esferas federal e estadual apresentando um estudo de caso de uma grande empresa gaúcha na fruição do incentivo federal.São apresentados os principais conceitos pertinentes à legislação que regulamenta os incentivos, bem como os requisitos necessários para as empresas usufruírem dos benefícios fiscais em um ambiente tributário complexo e restritivo, como é o caso do ambiente tributário brasileiro. Nessa linha, são apresentados os principais aspectos referentes a planejamento tributário, os conceitos de evasão e elisão fiscal, aliados à utilização de incentivos fiscais emanados pelo poder público com a intenção de tornar o país competitivo internacionalmente e tecnologicamente desenvolvido. No estudo de caso, são apresentados os principais aspectos do projeto executado por empresa de capital aberto do setor automotivo gaúcho e os procedimentos realizados do ponto de vista fiscal, contábil e de controle interno de projetos e atividades de pesquisa. São apresentados os benefícios efetivos fiscais e financeiros da utilização de referidos incentivos, de modo a demonstrar de forma técnica e formal a importância da correta utilização das benesses concedidas pelo Governo e da relevância de profissionais preparados e antenados à evolução da legislação. / Present work deals with the tax incentives the technological innovation in the spheres federal and local presenting a study of case of a great company of the enjoyment of the federal incentive.The main pertinent concepts are presented the legislation that regulates the incentives, as well as the requirements necessary to companies use the tax benefits in a complex and restrictive tax environment, as the Brazilian tax environment. In this line, the main referring aspects are presented the tax planning, the concepts of evasion and fiscal elimination, allies the use of tax incentives gave by the public power with the intention to become the competitive country internationally and technologically developed. In the case study, the main aspects of the project executed for a registered company of the sector and the carried through procedures of the tax, accountable point of view and internal control of projects and activities of research are presented. The tax and financial effective benefits of the use are presented for related incentives, in order to demonstrate of form technique and deed of division the importance of the correct use of benefits gave by the Government and of the relevance of prepared professionals to the evolution of the legislation.

xv, 147 p. : ill. (some col.) / This thesis examines the Special Assessment of Historic Property Program, a property tax incentive available to owners of historic properties in the U.S. State of Oregon. While several studies and task force reports have been prepared since the Program was signed into law in 1975, none have included the thorough chronological context that this thesis intends to provide. Additionally, with the numerous changes to the Special Assessment Program since the early 1990s, this thesis aims to provide a current evaluation of the incentive provided to participating property owners and governments to preserve significant historic resources. Documents, case studies, and interviews were used to provide a better understanding of a program that has come under repeated criticisms in years past. This thesis will provide a baseline for future research and criticism--both positive and negative--of the Special Assessment Program, a hallmark of the historic preservation movement in Oregon. / Committee in charge: Dr. Michael Hibbard, Chairperson; Eric Eisemann, Member; Jessica Engeman, Member

PEREIRA, Francisco Wellington Àvila. Avaliação da política de incentivos fiscais no desenvolvimento econômico-social do Município de Aquiraz – Ceará. 2008. 115 f. Dissertação (Mestrado em Avaliação de Políticas Públicas) – Universidade Federal do Ceará, Pro - Reitoria de Pesquisa e Pós-Graduação, Programa de Pós-Graduação em Avaliação de Políticas Públicas, Fortaleza-Ce, 2008. / Submitted by Ana Paula Paula (mappufce@gmail.com) on 2012-04-13T13:42:34Z No. of bitstreams: 1 FRANCISCO WELLINGTON ÁVILA PEREIRA.pdf: 561358 bytes, checksum: d642dc623faebc7947b85404a56bb831 (MD5) / Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2012-04-23T13:54:55Z (GMT) No. of bitstreams: 1 FRANCISCO WELLINGTON ÁVILA PEREIRA.pdf: 561358 bytes, checksum: d642dc623faebc7947b85404a56bb831 (MD5) / Made available in DSpace on 2012-04-23T13:54:55Z (GMT). No. of bitstreams: 1 FRANCISCO WELLINGTON ÁVILA PEREIRA.pdf: 561358 bytes, checksum: d642dc623faebc7947b85404a56bb831 (MD5) Previous issue date: 2008 / The programs developed to provide economic growth, job generation, income and social development embrace multiple government strategies. The Industry Development Fund, FDI/PROVIN, is a program used by the Government of Ceará to attract companies aiming at the generation of jobs and income into the region. There is a dilemma that can be seen between those who are against and those who are in favor of tax incentive, since there is public revenue resignation in behalf of the uncertainty of a future social economic reward. This study aimed to evaluate the main effects of the FDI in the social economic development of the city of Aquiraz. The economic and social contributions generated by the companies having had tax incentives in the period from 1997 to 2007 were evaluated through the wealth generated, number of jobs created, value of wages, evolution of the Goods and Service Circulation Tax (ICMS) quota distribution index, formation of the county Gross Domestic Product (PIB) and public revenue generation. It was carried out a collection of data in the State Treasury Bureau and in the County Finance and Budgetary Execution Bureau, as well as a Internet research. It is possible to conclude there was loss of income to the State Government and profit to the County, and jobs were generated in the city with average wages bigger than other economy sectors. However it is an onerous and located politics, which should be reviewed by the Federal Government, so that other mechanisms could be developed to promote a reduction on the country regional differences and a greater efficiency in resources / Os programas desenvolvidos para proporcionar crescimento econômico, geração de emprego, renda e desenvolvimento social abrangem múltiplas estratégias do governo. O Fundo de Desenvolvimento da Indústria – FDI / PROVIN é um programa utilizado pelo Governo do Ceará para atrair empresas visando à geração de empregos e de renda na região. Observa-se que existe um dilema entre aqueles que são contra e os favoráveis às políticas de incentivos fiscais, pois ocorre a renúncia de receita pública em prol da incerteza de um futuro retorno econômico-social. O objetivo do trabalho é avaliar quais são os principais efeitos do FDI no desenvolvimento econômico-social do município de Aquiraz – CE. Este trabalho foi desenvolvido utilizando-se uma abordagem pluralista que mescla o quantitativo com o qualitativo, avaliando-se quais as contribuições econômicas e sociais ensejadas pelas empresas que tiveram incentivos fiscais no período de 1997 a 2007, por meio da riqueza gerada, número de postos de trabalho implantados, salários pagos, evolução do índice de distribuição da cota-parte do Imposto sobre Circulação de Mercadorias e Serviços (ICMS), formação do Produto Interno Bruto (PIB) municipal e geração de receita pública. Foram enviados questionários às empresas contribuintes do ICMS, beneficiadas com incentivos fiscais. Realizou-se, ainda, coleta de dados junto às Secretarias da Fazenda do Estado do Ceará e de Finanças e Execução Orçamentária do Município de Aquiraz e pesquisa via internet para coleta de informações da RAIS. Conclui-se que a política de concessão de incentivos fiscais adotada pelo Estado do Ceará é benéfica ao município de Aquiraz, produzindo incrementos consideráveis nas receitas tributária e transferência da cota-parte do ICMS, além de gerar postos de trabalho dentro do Município com salários médios superiores aos demais setores da economia. Entretanto, trata-se de uma política onerosa para o Governo do Estado, devendo ser revista, a fim de que faça parte de uma política macro, desenvolvendo-se mecanismos que promovam a redução das desigualdades regionais com maior eficiência na aplicação de recursos.