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1. |
Record Nr. |
UNINA9910412067303321 |
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Autore |
Liu Peng |
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Titolo |
Proceedings of the 2nd International ACM Workshop on Security and Privacy for the Internet-of-Things / / Peng Liu |
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Pubbl/distr/stampa |
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New York, NY : , : Association for Computing Machinery, , 2019 |
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©2019 |
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Descrizione fisica |
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1 online resource (65 pages) |
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Disciplina |
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Soggetti |
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Computers - Access control |
Internet of things |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910788332603321 |
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Autore |
Klemm Alexander |
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Titolo |
Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2009 |
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ISBN |
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1-4623-1843-6 |
1-4519-9937-2 |
1-4518-7283-6 |
9786612843501 |
1-282-84350-8 |
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Descrizione fisica |
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1 online resource (27 p.) |
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Collana |
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Altri autori (Persone) |
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Soggetti |
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Tax incentives |
Tax credits |
Econometrics |
Exports and Imports |
Taxation |
Corporate Taxation |
Business Taxes and Subsidies |
International Fiscal Issues |
International Public Goods |
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Taxation, Subsidies, and Revenue: General |
International Investment |
Long-term Capital Movements |
Estimation |
Public finance & taxation |
Corporate & business tax |
Finance |
Econometrics & economic statistics |
Tax holidays |
Corporate income tax |
Foreign direct investment |
Estimation techniques |
Taxes |
Balance of payments |
Econometric analysis |
Corporations |
Investments, Foreign |
Econometric models |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Contents; I. Introduction; II. Data; Tables; 1. Tax Variables; 2. Descriptive Statistics; III. Empirical Evidence on Tax Competition; A. Methodology; Figures; 1. Average Tax Rates and Incentives Over the Years; B. Results; 3. The Choice Between Estimation Methods; 4. Fiscal Interactions for Different Tax Instruments; IV. Empirical Evidence on The Effect on Investment and Growth; A. Methodology; B. Results; 5. The Choice of Estimation Method; 6. The Effects of Tax Instruments on Investment and Growth; V. Conclusion; Appendixes; 1. Countries and Periods Covered in the Corporate Tax Dataset. |
References |
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Sommario/riassunto |
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This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African countries for the period 1985–2004. Using spatial econometrics techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition to the well-known competition over the corporate income tax rate. We find no evidence, however, for competition over investment allowances and tax credits. Using dynamic panel data econometrics to answer the second question, we find evidence that lower corporate income tax rates and longer tax holidays are effective in attracting FDI, but not in boosting gross private fixed capital formation or growth. |
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3. |
Record Nr. |
UNINA9910889899003321 |
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Autore |
Campania <Regione> |
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Titolo |
Servizi integrati nel comparto cerealicolo : Le azioni attivate dai servizi di sviluppo agricolo regionali nel periodo 1994-1999 / Regione Campania, AGC Sviluppo Attività Settore Primario SeSIRCA |
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Pubbl/distr/stampa |
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Descrizione fisica |
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Disciplina |
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Locazione |
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Collocazione |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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