Tax Incentives as a Creative Industries Policy Instrument

Hemels, Sigrid

doi:10.1007/978-981-287-832-8_4

Cited by 14 publications

(20 citation statements)

References 6 publications

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“…Taxation literature discuss factors that contribute to BTD as span across three sources, firstly, tax planning, secondly, earnings management and thirdly, passive interaction between accounting and tax rules (Abdul Wahab & Holland, 2015;Graham et al, 2012). In positioning digital economy involvement within BTD, theory of tax incentives and technology acceptance model underpin the arguments of the hypothesised relationship (Hemels, 2017;Venkatesh & Bala, 2008). On the ground that tax incentives are tax benefits that firms can potentially secure, governments use the incentives as a tool to encourage or to boost a particular economic activity despite the repercussions of the incentives on the country's tax revenue, i.e.…”

Section: Book-tax Differences and Digital Economy Involvementmentioning

confidence: 99%

Effects of digital economy involvement on book-tax differences in Malaysia

Wahab

Ling

Pantamee

et al. 2021

Cogent Business & Management

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Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country's tax gap. This study, therefore, attempts to investigate the effects of firms' digital economy involvement on book-tax differences (BTD), and its components, comprising permanent, temporary and statutory tax rates differences. A total of 846 firm-year data of Malaysian-listed firms from 2013 to 2018 were analysed. The relationships between digital economy involvement and temporary differences, and statutory tax rates differences were found positive and significant. This suggests that firms, through temporary differences, are leveraging on the usage of ICT to enjoy the incentives provided by the Government. The firms are also benefiting from cross-border businesses to secure tax benefits from differences of tax rules between jurisdictions. This study contributes to literature by providing further empirical evidence to support theory of tax incentives within the context of technology acceptance model. This study also contributes to the authority by providing insights on the extent the digital economy-related incentives can affect the country's tax gap. Firms can also be benefited from this study in their attempts to gauge the effects of digital economy activities on their tax position.

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Section: Book-tax Differences and Digital Economy Involvementmentioning

confidence: 99%

Effects of digital economy involvement on book-tax differences in Malaysia

Wahab

Ling

Pantamee

et al. 2021

Cogent Business & Management

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“…As an important branch of public management, policy instruments have become the focus for many scholars with the development of the new public management movements. Researchers have sharply focused studies on specific types of instruments, such as regulation [29,30], public information campaigns [31], procurement [32], and tax incentives [33,34].…”

Section: Policy Instrumentsmentioning

confidence: 99%

Selection of Policy Instruments on Integrated Care in China: Based on Documents Content Analysis

Xin

Liu

2020

IJERPH

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Facing the aggravating trend of an aging population and a fragmented medical service delivery system, the Chinese Central Government has introduced a series of policies to promote the development of integrated care against the background of the “Healthy China Strategy”. The achievement of integrated care depends on the choice of policy instruments. However, few studies have focused on how policy instruments promote the practice of integrated care in China. This article aims to obtain a deeper understanding of the use of policy instruments in the development of integrated care in China. Policy documents are the carriers of policy instruments. National-level integrated care policy documents from 2009 to 2019 were selected. Using the qualitative document analysis method, this paper conducts an analysis of integrated care policy instruments. In order to comprehensively view the integrated care policy instruments, a three-dimensional analytical framework consisting of the policy instruments dimension, stakeholders dimension, and health service supply chains dimension is proposed. The results are as follows. (1) From the perspective of policy instruments, the integrated care policy has adopted supply-side policy instruments, demand-side policy instruments, and environmental policy instruments. Among the three types of policy instruments, environmental policy instruments are used most frequently, supply-side policies are preferred, while demand-side policy instruments are relatively inadequate. (2) As for the stakeholders dimension, the central policy instruments focus on the health service providers, while less attention is paid to the health service demanders. (3) In terms of health service supply chains, the number of policy instruments used in the prevention stage is the highest, followed by the treatment stage, whereas less attention paid to the rehabilitation stage. Finally, suggestions were made for the development of integrated care by better perfecting policy instruments.

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“…Uno de estos bienes es la tasa reducida del IVA para representaciones teatrales que se aplica a todos los consumidores y todos los productores, incluidos los consumidores de altos ingresos, que son más inelásticos al precio de un boleto y actuaciones comerciales. Por esta razón un subsidio directo para consumidores de bajos ingresos es menos costoso que la reducción del IVA para todos los consumidores (Hemels, 2017 • Composición musical para cine, música para televisión y radio, creación musical teatro, circo o música para documentales o videojuegos.…”

Section: Cero Por Ciento De Iva Para -Ciertos-servicios Artísticos Y unclassified

Economía naranja a la ecuatoriana: pistas de lectura al Plan Ecuador Creativo

Cardoso-Terán

Herrera-Ríos

Salas-Castillo

2020

CCP

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Las autoridades nacionales de cultura de los países tienen el permanente reto de reformar y desarrollar políticas económicas acordes a las necesidades del sector. En Ecuador, la Ley de Cultura ha tenido una compleja relación con la implementación de políticas públicas consistentes que establezcan una ejecución sostenible a largo plazo. Por otra parte, la alta tasa de rotación de autoridades dificulta la institucionalidad de la cultura, lo que imposibilita el seguimiento y la evaluación de las políticas. Ante este panorama, el presente trabajo realiza un análisis económico coyuntural a la política pública propuesta por parte del ente rector de la cultura en Ecuador, el Plan Integral de Incentivos y Fomento a la Economía Naranja, lanzado en el segundo semestre del 2019. El análisis muestra que estas medidas se orientan, principalmente, a incentivar la oferta de ciertos segmentos del sector cultural, y que es necesario complementarlas con otras políticas enfocadas en el aumento de la demanda de ese mercado a fin de asegurar su sostenibilidad en el largo plazo. Después de una breve presentación sobre los ejes de la política pública de la cultura ecuatoriana, se revisa la naturaleza de las medidas mediante una reflexión alrededor de su viabilidad y alcance. Finalmente, el artículo propone una mirada de cerca y un análisis en concreto del impacto en una actividad cultural específica: la cinematografía y la realización audiovisual.

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Tax Incentives as a Creative Industries Policy Instrument

Cited by 14 publications

References 6 publications

Effects of digital economy involvement on book-tax differences in Malaysia

Effects of digital economy involvement on book-tax differences in Malaysia

Selection of Policy Instruments on Integrated Care in China: Based on Documents Content Analysis

Economía naranja a la ecuatoriana: pistas de lectura al Plan Ecuador Creativo

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