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This study aims to test the effectiveness of the Policy implemented by the Indonesian government to increase national tax revenues through tax incentive programs and solutions to negative sentiment and see the progress of research on “Tax Incentives in Indonesia” around the world published by journals on that theme. This research uses qualitative methods with bibliometric analysis and sentiment analysis approaches. The data used is secondary data with the theme “Tax Incentive Indonesia” from the Dimension database of 80 published journals. Then, the data is processed and analyzed using the VOSviewer application to know the bibliometric map of research development “Tax Incentive Indonesia” in this world. Apart from that, the data was also analyzed using the SentiStrength application to find out positive sentiment, negative, and neutral sentiment regarding the tax incentive policy that has been implemented in Indonesia. The results of the research found that the tax incentive program has proven effective in increasing national tax revenues and the solution to negative sentiment is to create activities that can increase taxpayers’ awareness of paying taxes, and trust in the government as well as direct benefit programs for taxes that have been paid. Then based on sentiment analysis, neutral sentiment is the highest result with a percentage of 50%, followed by positive and negative sentiment with each having a percentage of 25%. Meanwhile, based on bibliometric keyword mapping, 5 clusters can become research paths.

To further explore the development of construction waste recycling enterprises and promote the recycling of construction waste resources in China, a system dynamics model of the economic benefits of construction waste recycling enterprises is established using the system dynamics method and taking the tax incentive of the Guangzhou Municipal Government as an example. The economic benefits of construction waste recycling enterprises are analyzed from the perspective of the total cost, total revenue, and total recycling amount. The results of the MATLAB simulation and numerical analysis show that (1) by simulating the effects of different taxes such as value-added tax (VAT), education surcharge, urban construction tax, and enterprise income tax on the economic benefits of construction waste recycling enterprises, it is found that when tax incentives reach 70%, the VAT favorable policies bring the highest gains, followed by enterprise income tax, whereas favorable education surcharge policies and urban construction tax have the least impact on economic benefits. (2) Taking the monetary subsidy of the Guangzhou municipal government as an example, it is estimated that the total revenue of construction waste recycling enterprises will increase by 33.56% annually in 2030. When the new production technology is adopted, the return on investment (ROI) will reach 46.8% in 2030 compared to previous technological improvements. In the simulation scenario, the ROI will be 42.2%, which has a good incentive effect on the cost control of enterprises. (3) Increasing the available power to VAT and corporate income tax can improve the profitability of construction waste recycling enterprises in China; however, tax incentive policy will no longer be the main factor affecting the benefits of enterprises when a certain time is reached. (4) It is suggested that the government improves the relevant tax laws incentive policies, increase tax incentives, and add equipment tax incentive policies, actively change the tax mode, and increase indirect tax models to improve the economic benefits of enterprises. The research results provide a decision-making reference for the government to formulate laws and policies related to the economic benefits of construction waste recycling and promote the development of the construction waste recycling industry, the development of new industries, such as waste recycling and treatment, and the formation of industrial chains, to achieve the strategic goal of sustainable development.

Rooftop solar adoption has increased considerably in recent years thanks to a combination of lower panel costs and generous incentive programs. This paper estimates the increase in residential rooftop solar adoption associated with three types of solar incentive programs and isolates the effect of these programs in both high and low-income census tracts. We utilize a dataset of census tract-level rooftop solar adoption compiled using a machine learning-based image classification tool that identifies solar photovoltaic panels from satellite images. This allows us to study areas of the country that have lower solar adoption rates and incomes than areas previously studied. We find evidence that programs designed specifically to encourage adoption in low-income areas are associated with a smaller gap between low- and high-income solar adoption. However, property-tax benefits and net metering, which are more prevalent across the U.S., are associated with an increase in the gap between low- and high-income solar adoption.

This paper examines if, when, and to what extent multinational tax incentives incrementally explain where firms move offshored U.S. jobs. Using jobs data from a Department of Labor program called Trade Adjustment Assistance, I find a significant association between tax incentives and both the likelihood that a foreign country hosts offshored U.S. jobs and the number of U.S. jobs it hosts. This association is stronger when managers have discretion to coordinate cross-border transactions internally and when they do not face political costs imposed by labor unions. Following instances of offshoring, I find some evidence that offshoring firms have lower effective tax rates, but these reductions are concentrated within larger layoffs in which jobs are sent to low-tax countries. These findings are relevant to understanding the real effects and welfare consequences of incentives created by current U.S. tax policy.

Innovation has become the driving force behind China's economy's sustainable growth. Due to the efficient transmission of taxation leverage, preferential tax policies are frequently used to stimulate innovation. Therefore, the incentive effect of preferential tax policies on sustainable innovation has gradually become the focus of attention. This paper takes the 2016–2019 China A-share listed high-tech enterprises as a sample, calculates tax incentive intensity with the aid of B-index, and studies the incentive effect of preferential tax policies on the sustainability of corporate innovation. This study shows that: (1) Tax incentive intensity has a positive incentive effect on corporate sustainable innovation. (2) The R&D expenses plus deduction policy and the preferential tax rate policy can significantly enhance corporate sustainable innovation, but there is a substitution effect between them. (3) Based on the heterogeneity of institutional environment and enterprise characteristics, the incentive effect of tax preferential policies is more obvious in enterprises which are non-state-owned and in areas with low government intervention and sound legal system. However, the incentive effect of different types of preferential policies differs in the size of the enterprise. This study will provide reference for the improvement of preferential tax policy system and the optimization of innovation policy environment.

In recent years, the economic effects of the belt and road initiative have attracted much attention. However, few related studies have explored how this initiative affects the investment efficiency of enterprises. This article regards the ‘belt and road' initiative as a quasi-natural experiment and investigates its effects on the investment efficiency of Chinese enterprises. The difference in difference model was used based on data on Chinese listed companies in 2011-2018. According to the findings of this study, the belt and road initiative significantly increased the investment efficiency of Chinese enterprises. On this basis, this paper explores the paths with which the belt and road initiative affects the investment efficiency of Chinese enterprises from the perspectives of both environmental uncertainty and tax incentives. The mediating effect of environmental uncertainty between the belt and road initiative and the investment efficiency of Chinese enterprises assumes a significant “masking effect,” while the mediating effect of tax incentives between them is not obvious.

The enhancements of tax policies and their coordination have emerged as a significant way to promote corporate sustainability, especially in developing economies worldwide. Using panel data from Chinese non-financial A-share listed companies from 2009 to 2022, this study empirically explores the promoting effects of corporate income tax (CIT) incentives and environmental protection tax (EPT) levies on corporate ESG performance. We find that the CIT incentive has a notable positive impact on firms’ ESG behavior, acting on the micro-mechanisms of increasing corporate cash flow and reducing agency costs, and its promoting effect is more salient with regard to the social and governance dimensions. This study also traces the interactive effects between the EPT levy and CIT incentive policies, which boost corporate ESG behavior synergistically. Heterogeneity analyses reveal that these effects are more noticeable in manufacturing firms and non-state-owned firms with severe financing constraints. Environmental tests show that CIT incentive policies have positive effects on green technological innovation, and Chinese enterprises are still experiencing relatively serious negative impacts. The conclusions of this study are conducive to providing theoretical support and policy suggestions for encouraging the sustainable development of companies through the policy combination of environmental regulation and tax incentives.

Do investment incentives influence private firms’ location decisions? Whereas prior research emphasizes tax incentives, we focus on incentives that require real-time government spending including job training and infrastructure. Real incentives influence where firms invest by resolving costly information asymmetries, and are subject to budget constraints that give rise to political targeting. This paper evaluates how real incentives shape the location decisions of foreign firms, investors who suffer from acute information asymmetries. We leverage features of the Great Recession and the 2009 American Recovery and Reinvestment Act stimulus, which temporarily increased states’ fiscal capacity to fund real incentives. During the narrow stimulus spending window, states that received more federal Medicaid stimulus—instrumented with the exogenous component of the Act’s funding formula—attracted more foreign direct investment (FDI) and increased state spending on real incentives. The stimulus window approximately coincides with FDI’s temporary geographic expansion into US counties that lacked a history of these investments. On average, these counties had narrow vote margins in the prior gubernatorial election and garnered more state real incentive spending. These correlates are pronounced in counties with idle industrial capacity and in states whose governors sought re-election. Tax incentives had no effect on FDI. These findings have important implications for the efficacy of investment incentives and the political economy of industrial policy.

Information is critical for environmental governance. The rise of digital mapping has the potential to advance private-land conservation by assisting with conservation planning, monitoring, evaluation, and accountability. However, privacy concerns from private landowners and the capacity of conservation entities can influence efforts to track spatial data. We examine public access to geospatial data on conserved private lands and the reasons data are available or unavailable. We conduct a qualitative comparative case study based on analysis of maps, documents, and interviews. We compare four conservation programs involving different conservation tools: conservation easements (the growing but incomplete National Conservation Easement Database), regulatory mitigation (gaps in tracking U.S. Fish and Wildlife Service’s endangered species habitat mitigation), contract payments (lack of spatial data on U.S. Department of Agriculture’s Conservation Reserve Program due to Farm Bill restrictions), and property-tax incentives (online mapping of Wisconsin’s managed forest tax program). These cases illuminate the capacity and privacy reasons for current incomplete or inaccessible spatial data and the politics of mapping private land. If geospatial data are to contribute fully to planning, evaluation, and accountability, we recommend improving information system capacity, enhancing learning networks, and reducing legal and administrative barriers to information access, while balancing the right to information and the right to privacy.

Purpose This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies. Design/methodology/approach This study uses multiple regression models to assess the effectiveness of tax incentives for companies to take responsible actions. The study was conducted on 71 Tunisian companies operating in different sectors. Findings The results reveal that there is a negative and significant association between tax incentives and CSR practices. Therefore, there is an inefficient use of these types of incentives. Practical implications The results of the study have important implications for investors and regulatory basis wishing to enhance CSR by giving tax incentives. Investment in social responsibility may improve the corporate culture and reduce the conflict in companies. Originality/value The theoretical contributions relate mainly to the originality of the conceptual model developed, to the literature review and to the theoretical foundations mobilized. In fact, the originality of this research is justified by the scarcity of previous study dealing with the relationship between tax incentives and CSR. Thus, to the best of the authors’ knowledge, this study is one of the first to investigate the impact of tax incentives for CSR on CSR practices.