Tax Incentives

Tax Incentives is a fiscal policy instrument within the domain of tax legislation that differentiates itself by offering targeted reductions in tax liability or deferred tax obligations to influence taxpayer behavior in alignment with specific economic, environmental, or social objectives.

2.7K

Publications

164.1K

Citations

4.1K

Authors

1.4K

Institutions

Publications per year

2017–2026

633

Parents

Comparative Tax LawEnergy PolicyNatural Resources TaxationState TaxationTax PlanningTax Policy

Children

Carbon Tax CreditsComparative Tax IncentivesEnergy Tax PreferencesEnterprise Zone Tax IncentivesFederal Tax IncentivesForeign Direct Investment Tax IncentivesGas Tax IncentivesInvestment Tax AllowancesLocal Economic Development IncentivesNatural Resource Tax Incentives

Publications

2.7K

Salience and Taxation: Theory and Evidence

Raj Chetty, Adam Looney, Kory Kroft · American Economic Review · 2009 · 2.7K citations · Full text

Public Affairs, Economics, Public Finance +17

Corporate tax avoidance and high-powered incentives

Mihir A. Desai, Dhammika Dharmapala · Journal of Financial Economics · 2005 · 2.2K citations

Public Affairs, Business Economics, Finance +12

Capital Theory and Investment Behavior

Dale W. Jorgenson · American Economic Review · 1963 · 2.1K citations

Public Affairs, Economics, Public Finance +17

Tax Policy and Investment Behavior

Dale W. Jorgenson, Robert E. Hall · American Economic Review · 1967 · 1.8K citations

Public Affairs, Economics, Public Finance +14

Enforced versus voluntary tax compliance: The “slippery slope” framework

Erich Kirchler, Erik Hoelzl, Ingrid Wahl · Journal of Economic Psychology · 2007 · 1.3K citations

Public Affairs, Public Finance, Tax Law +13

1–5 of 2.7K

Authors

4.1K

JS
Joel Slemrod
University of Michigan, United States
25 publications · 3.6K citations
20
h-index
BT
Benno Torgler
Queensland University of Technology, Australia
18 publications · 2.7K citations
17
h-index
JA
James Alm
Tulane University, United States
17 publications · 3.3K citations
16
h-index
WG
William G. Gale
Brookings Institution, United States
18 publications · 989 citations
15
h-index
JM
James M. Poterba
Massachusetts Institute of Technology, United States
17 publications · 936 citations
15
h-index

1–5 of 4.1K

Institutions

1.4K

1–8 of 1.4K

Venues

Journal of Public Economics
168 publications · 13.5K citations
59
h-index
SSRN Electronic Journal
Repository · 265 publications · 9.2K citations
45
h-index
National Tax Journal
NTJ · 152 publications · 7K citations
44
h-index
American Economic Review
41 publications · 12.1K citations
31
h-index
RePEc: Research Papers in Economics
Repository · 89 publications · 2.8K citations
27
h-index

1–5