WorldCat Identities

Guceri, Irem

Overview
Works: 12 works in 20 publications in 1 language and 726 library holdings
Genres: Academic theses 
Roles: Author
Classifications: HJ141, 343.4105232
Publication Timeline
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Most widely held works by Irem Guceri
Effectiveness of fiscal incentives for R&D quasi-experimental evidence by Irem Guceri( )

4 editions published between 2015 and 2017 in English and held by 674 WorldCat member libraries worldwide

With growing academic and policy interest in research and development (R&D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the simultaneous determination of companies' tax positions and their R&D spending causes an identification problem in evaluating tax incentives. To overcome this identification challenge, we exploit a U.K. policy reform and use the population of corporation tax records that provide precise information on the amount of firm-level R&D expenditure. Using difference-in-differences and other panel regression approaches, we find a positive and significant impact of tax incentives on R&D spending, and an implied user cost elasticity estimate of around -1.6. This translates to more than a pound in additional private R&D for each pound foregone in corporation tax revenue
Effectiveness of fiscal incentives for R & D : quasi-experimental evidence by Irem Guceri( )

4 editions published in 2017 in English and held by 29 WorldCat member libraries worldwide

With growing academic and policy interest in research and development (R & D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the simultaneous determination of companies' tax positions and their R & D spending causes an identification problem in evaluating tax incentives. To overcome this identification challenge, this working paper exploits a UK policy reform and uses the population of tax records that provide precise information on the amount of firm-level R & D expenditure
Tax Incentives for Research and Development by Paulo Correa( )

2 editions published in 2013 in Undetermined and English and held by 8 WorldCat member libraries worldwide

This paper aims to discuss the use of tax incentives for the promotion of business expenditures on Research and Development (RD). In the 1980s, only a few countries, including Canada, the United States and France, were implementing tax breaks for RD. By the 2000s, however, many countries from both the developed and the developing world had adopted policy packages that included a version of tax breaks for RD activity. In view of this trend, the question of the effectiveness of RD tax incentive schemes in generating additional privately funded RD has become ever more important
Business taxation under the coalition government( Book )

1 edition published in 2015 in English and held by 5 WorldCat member libraries worldwide

Will the real R & D employees please stand up? Effects of tax breaks on firm-level outcomes by Irem Guceri( )

1 edition published in 2017 in English and held by 2 WorldCat member libraries worldwide

Tax incentives, R & D and productivity by Irem Guceri( Book )

2 editions published in 2014 in English and held by 2 WorldCat member libraries worldwide

Will the real R&D employees please stand up? effects of tax breaks on firm level outcomes by Irem Guceri( )

1 edition published in 2016 in English and held by 1 WorldCat member library worldwide

Supporting firm innovation and R&D what is the optimal policy mix? by Irem Guceri( )

1 edition published in 2020 in English and held by 1 WorldCat member library worldwide

This policy report provides an overview of firm R&D support policies used by European countries, reviews the empirical evidence on the effectiveness of these policies, and discusses implications for policy. Existing literature suggests that firm R&D support policies stimulate private R&D within a country and that in most cases, the positive impact of government support is stronger on smaller firms. Recent evidence also indicates that some of the policy instruments, such as patent box policies, are tools that multinationals use to lower their total tax bill through profit shifting. Despite the data issues that limit the ability to quantify the impact of tax incentives on global R&D, these recent findings together suggest that R&D support policies indeed promote national R&D activities. But governments also use some of these tax instruments to compete for R&D and mobile tax bases, which makes them less cost-effective in stimulating aggregate private sector R&D
Tax incentives and R&D an evaluation of the 2002 UK reform using micro data by Irem Guceri( )

1 edition published in 2015 in English and held by 1 WorldCat member library worldwide

Trends in UK BERD after the introduction of R&D tax credits by Stephen Bond( )

1 edition published in 2012 in English and held by 1 WorldCat member library worldwide

Investment responses to tax policy under uncertainty by Irem Guceri( )

1 edition published in 2019 in English and held by 1 WorldCat member library worldwide

How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty. Exploiting sharp discontinuities in eligibility and using rich administrative data, we find that firms exposed to high uncertainty decide to “wait and see” before investing, despite generous incentives. Firms that are sheltered from uncertainty still respond strongly to policy. This implies that periods of stability offer an important policy opportunity to encourage investment
More giving or more givers? : the effects of tax incentives on charitable donations in the UK by Miguel Almunia( )

1 edition published in 2019 in English and held by 1 WorldCat member library worldwide

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving. Using a predicted-tax-rate instrument for the price of giving relative to consumption, we find an intensive-margin elasticity of about -0.2 and an extensive-margin elasticity of -0.1, yielding a total elasticity of about -0.3. To further explore the extensive-margin response, we propose a model with a fixed cost of declaring donations and obtain a structural estimate of that cost of around £47. We also study the welfare effects of tax incentives, extending the theoretical literature to allow for extensive-margin giving and for a fixed cost of declaring donations. Taking into account these factors, there is a case for increasing the subsidy on charitable giving in the UK
 
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Languages
English (19)