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Tax Breaks (tax + break)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	60%

Selected Abstracts

Ireland's Foreign-Owned Technology Sector: Evolving Towards Sustainability?

GROWTH AND CHANGE, Issue 3 2008
PATRICK COLLINS
ABSTRACT For some, Ireland's pursuit of an exogenous-led development model has proved to be the cornerstone of recent economic success. Others point to recent high-profile closures and argue that foreign-owned operations are attracted to Ireland solely because of the advantageous tax breaks and lucrative grants scheme offered by the Irish government. We pay tribute to both arguments by pushing the level of enquiry beyond that of supply and backward linkages to try and gauge the actual performance of affiliates themselves. This brings some interesting facets of the Irish foreign direct investment scene to light. We highlight complexity of process, attainment of broader investment remits, and the emergence of a managerial class as integral to the ability of affiliates to adapt to and exploit organisational change. By examining 10 case studies and making use of media searches and company interviews, we highlight evidence of Ireland's largest technology transnational corporation affiliates showing positive performance advances. With these movements come, what we term, increased nodal significance of Irish operations within the global production network of their corporations. We argue against policy and theories that see these movements as linear and provide evidence of how some Irish operations have leveraged control and gained significant regional and global remits that have resulted in their growing significance, both in the corporation and in the country in which they are based. In the same line we argue that embeddedness in terms of supply linkages does not fit the Irish case and instead employ the term "network anchoring" of affiliates as they increase their nodal weighting through increased mandates. [source]

Using economic instruments to overcome obstacles to in situ conservation of biodiversity

INTEGRATIVE ZOOLOGY (ELECTRONIC), Issue 1 2006
Jeffrey A. McNEELY
Abstract The leading direct cause of the loss of biodiversity is habitat alteration and disruption. If we are to address this cause directly, we need to find ways of changing the behavior of rural people. Experience has shown that this is done most effectively through the use of economic instruments, ranging from taxes that discourage over-exploitation, to direct payments for conservation activities carried out by rural land-owners or those occupying the land. In many parts of the world, governments provide incentives such as tax breaks to private land-owners. Other countries recognize specific use rights on particular parts of the land, enabling the land-owners to earn appropriate benefits. Since many protected areas have resident human populations, it is especially important that they be encouraged to contribute to the objectives of the protected area, and economic incentives offer an important way of doing so; they might, for example, be given employment in the protected area or in associated tourism activities. Direct payments to farmers for conserving watersheds is becoming increasingly popular, in both developed and developing countries. Improved conservation will require both removing perverse subsidies and developing a wide range of approaches for rewarding land-owners for biodiversity conservation activities. [source]

How should charitable organisations motivate young professionals to give philanthropically?

INTERNATIONAL JOURNAL OF NONPROFIT & VOLUNTARY SECTOR MARKETING, Issue 1 2004
Rita Kottasz
One hundred and fifty-eight bankers, accountants and corporate lawyers, aged under 40 years, earning more than £50,000 annually and working in the City of London were questioned about their attitudes and behaviour in relation to charitable giving. A conjoint analysis of the respondents' preferences revealed strong predilections for certain types of charitable organisation; for ,social' rewards in return for donating (invitations to gala events and black tie dinners for example); and for well-known charities with established reputations. ,Planned giving' whereby donors receive tax breaks and other financial incentives to donate (as increasingly practised in the USA) did not represent a significant inducement to give so far as this particular sample was concerned. Overall the results suggest that young affluent male City employees constitute a distinct market segment for charity fundraisers, with unique characteristics that need to be addressed when developing donor products. Copyright © 2004 Henry Stewart Publications [source]

Common and Private Values of the Firm in Tax Competition

JOURNAL OF PUBLIC ECONOMIC THEORY, Issue 4 2001
David Scoones
We develop a simple model of interregional tax competition to explore how the balance between common and region-specific aspects of a project's value affects the magnitudes of tax breaks offered by governments, when the firm possesses private information on the region-specific values. We examine cases in which the tax applies to both the common and private values and to each component separately. The model predicts that when the common and observable part of the value of a project increases relative to the variance of the region-specific private values, the stringency of competition reduces the equilibrium tax rate. Conversely, if the competing regions are sufficiently different, bidding is less aggressive. One interpretation of the results is that firms that are observed to be large get better tax breaks. The intuition is closely related to the Bertrand model of differentiated product market competition. [source]