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Content Provider | IEEE Xplore Digital Library |
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Author | Qingmin Yu |
Copyright Year | 2011 |
Abstract | Learning and comparing several tax incentives mechanisms from the western countries, using the standard analysis methods, we advance a new theory on improving the tax in China. In this paper, we compare three tax incentives tools, such as tax holiday, low corporate tax rate and investment tax allowances or credits. We found that the new investment tax incentives, such as the accelerated depreciation, the investment tax deduction and the investment tax credit, are better and more efficient than the usual tax incentives, such as tax holiday and low corporate tax rate. Especially, the investment tax credit encourages long-term investments and increases the machine, equipment and R&D investment. |
Starting Page | 406 |
Ending Page | 409 |
File Size | 226113 |
Page Count | 4 |
File Format | |
ISBN | 9781424497126 |
DOI | 10.1109/CSO.2011.250 |
Language | English |
Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
Publisher Date | 2011-04-15 |
Publisher Place | China |
Access Restriction | Subscribed |
Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
Subject Keyword | Economics Technological innovation Investments Government Humans Companies Production Technological Innovation Tax Tax Incentives |
Content Type | Text |
Resource Type | Article |
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