Concepedia

Performance-based Tax Incentives

Performance-Based Tax Incentives is a type of tax incentive that belongs to the broader category of government fiscal policies designed to encourage specific economic behaviors, distinguished by its conditional nature wherein eligibility for tax reductions or benefits is contingent upon the recipient meeting predefined performance criteria such as job creation, investment levels, or productivity targets.

16

Publications

976

Citations

33

Authors

27

Institutions

Publications per year

2017–2026

5

Parents

Publications

16

Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors *

Adnan Khan, Asim Ijaz Khwaja, Benjamin Olken · The Quarterly Journal of Economics · 2015 · 264 citations · Full text

, , +14

Effectiveness of R&D tax incentives in small and large enterprises in Québec

Rufin Baghana, Pierre Mohnen · Small Business Economics · 2009 · 135 citations · Full text

, , +15

Making Moves Matter: Experimental Evidence on Incentivizing Bureaucrats through Performance-Based Postings

Adnan Khan, Asim Ijaz Khwaja, Benjamin Olken · American Economic Review · 2019 · 122 citations · Full text

, , +17

Tax-Motivated Loss Shifting

Merle Erickson, Shane Heitzman, Frank Zhang · The Accounting Review · 2013 · 61 citations

, , +14

Promoting female economic inclusion for tax performance in Sub-Saharan Africa

Simplice Asongu, Alex Adegboye, Joseph Nnanna · Economic Analysis and Policy · 2020 · 56 citations

, , +16

1–5 of 16

Authors

33

  1. BO
    Benjamin Olken

    Massachusetts Institute of Technology, United States

    3 publications · 416 citations

    3

    h-index

  2. AI
    Asim Ijaz Khwaja

    Harvard University, United States

    3 publications · 416 citations

    3

    h-index

  3. PM
    Pierre Mohnen

    Maastricht University, Netherlands

    2 publications · 150 citations

    2

    h-index

  4. AK
    Adnan Khan

    London School of Economics and Political Science, United Kingdom

    2 publications · 386 citations

    2

    h-index

  5. PM
    Pedro Manuel Nogueira Reis

    Polytechnic Institute of Viseu, Portugal

    1 publications · 48 citations

    1

    h-index

1–5 of 33

Institutions

27

  1. London School of Economics and Political Science

    London, United Kingdom

    3 h-index

    5 publications

    476 citations

  2. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    61 citations

  3. John F. Kennedy University

    Pleasant Hill, United States

    1 h-index

    1 publications

    122 citations

  4. Moscow Institute of Thermal Technology

    Moscow, Russia

    1 h-index

    1 publications

    122 citations

  5. IIT@MIT

    Cambridge, United States

    1 h-index

    3 publications

    90 citations

  6. Polytechnic Institute of Viseu

    Viseu, Portugal

    1 h-index

    4 publications

    192 citations

  7. Centre for European Economic Research

    Mannheim, Germany

    1 h-index

    4 publications

    132 citations

  8. International Growth Centre

    London, United Kingdom

    1 h-index

    3 publications

    90 citations

1–8 of 27

Venues

  1. The Quarterly Journal of Economics

    QJE · 1 publications · 264 citations

    1

    h-index

  2. Journal of Soil and Water Conservation

    1 publications · 13 citations

    1

    h-index

  3. Sustainability

    1 publications · 48 citations

    1

    h-index

  4. MADOC (University of Mannheim)

    Repository · 1 publications · 30 citations

    1

    h-index

  5. Economic Analysis and Policy

    1 publications · 56 citations

    1

    h-index

1–5