Tax Incentives

A tax holiday is a temporary reduction or elimination of a tax. It is synonymous with tax abatement, tax subsidy or tax reduction. Governments usually create tax holidays as incentives for business investment. Tax relief can be provided in the form of property tax concessions to assure the investment of new businesses or the retention of existing ones. Tax holidays have been granted by governments at national, sub-national, and local levels, and have included income, property, sales, VAT, and other taxes. Some tax holidays are extra-statutory concessions, where governing bodies grant a reduction in tax that is not necessarily authorized …

Wikipedia

Publications

IISD: International Institute for Sustainable Development · 30 May 2024 English

Insights on how private capital can finance natural infrastructure to meet our water needs, including an assessment of applicability of the finance instruments to the Canadian Prairies region.

Governments can also provide low-interest loans and tax incentives to investors in natural infrastructure and by governments to private investors (e.g., tax incentives or catalytic capital to get projects off the


IISD: International Institute for Sustainable Development · 23 May 2024 English

Like other assets of the comprehensive wealth portfolio, financial capital can be used to support a country's long-term prosperity. When foreign financial assets exceed liabilities, financial capital increases the stock …

for foreign investors, and the provision of tax incentives for industries providing contributions to the


IISD: International Institute for Sustainable Development · 17 May 2024 English

For decades, national policy-making has focused on GDP, with growth celebrated as the main standard for deciding how well countries are doing. Yet GDP is a short-term indicator that captures …

and exit of foreign investors; and providing tax incentives for sectors that contribute significantly to


IISD: International Institute for Sustainable Development · 16 May 2024 English

A guide for governments on defining what should be considered as "strategic" or "critical" based on a series of objective criteria.

consideration to issues such as ringfencing, tax incentives, state participation, ownership of mining rights


IISD: International Institute for Sustainable Development · 15 May 2024 English

International investment treaties and their investor–state dispute settlement (ISDS) system are facing growing scrutiny of how they threaten climate action, environmental protection, and social justice. But what would an alternative …

promote investment. To mention but a few, tax incentives, subsidies, grants, loans, guarantees, quotas two common tools to incentivize investment—tax incentives and subsidies—and assess whether they can Rethinking Investment Treaties: A roadmap Example 1. Tax incentives Let us start with one of the most prevalent prevalent investment promotion tools: tax incentives. First, evaluation of whether tax investments are an effective challenge is further complicated by the fact that tax incentives are often introduced in conjunction with other


DDN: Dundurn Press · 7 May 2024 English

A new perspective on developing shared joy in urban spaces.Our divided society is quickly reaching crisis level. We are no longer able to sustain social and economic prosperity nor ensure …

all over the globe and sweeten the pot with tax incentives. But in the BYOC era, the response from the be flipped on its head. Roads, sewers, and tax incentives may take a back seat to cities with vibrant


CLD: Centre for Law and Democracy · 3 May 2024 English

JOINT DECLARATION ON THE CLIMATE CRISIS AND FREEDOM OF EXPRESSION The United Nations (UN) Special Rapporteur on the Promotion and Protection of the Right to Freedom of Opinion and Expression, …

impacted by climate change, including through tax incentives, journalism awards, grants for investigative


CSLS: Centre for the Study of Living Standards · 29 April 2024 English

4 DECLINE AND FALL Trends in family formation and fertility in Canada since 2001 The nature and impact of broader social and cultural trends is hard to measure, but it …

2005. “Subsidizing the Stork: New Evidence on Tax Incentives and Fertility.” The Review of Economics and


CSLS: Centre for the Study of Living Standards · 29 April 2024 English

4 DECLINE AND FALL Trends in family formation and fertility in Canada since 2001 The nature and impact of broader social and cultural trends is hard to measure, but it …

2005. “Subsidizing the Stork: New Evidence on Tax Incentives and Fertility.” The Review of Economics and


Fraser Institute · 23 April 2024 English

This report provides a cross-provincial analysis of the marginal effective tax rates (METRs) faced by working families across Canada, highlighting the significant impact these rates have on low- to middle-income …

for childcare to do so. Diminished net-of-tax incentives to generate additional income also apply to


View more