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The Comparative Analysis of Different Types of Tax Holidays Under Uncertainty

In: Operations Research Proceedings 2008

Author

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  • Vadim Arkin

    (Central Economics and Mathematics Institute)

  • Alexander Slastnikov

    (Central Economics and Mathematics Institute)

  • Svetlana Arkina

    (Central Economics and Mathematics Institute)

Abstract

Summary Tax holidays, that exempt firms (fully or partially) from tax payment for a certain period of time, have been widely used over the world as one of the most effective stimuli for investment attraction (see [1]). Below, we present the model of investment attraction by means of tax holidays (for other mechanisms of investment attraction see, e.g., [2]). Within the framework of this model, we compare two alternative mechanisms of tax holidays: tax holidays of deterministic (fixed) duration and tax holidays based on the payback period of the initial investment.

Suggested Citation

  • Vadim Arkin & Alexander Slastnikov & Svetlana Arkina, 2009. "The Comparative Analysis of Different Types of Tax Holidays Under Uncertainty," Springer Books, in: Bernhard Fleischmann & Karl-Heinz Borgwardt & Robert Klein & Axel Tuma (ed.), Operations Research Proceedings 2008, chapter 56, pages 345-350, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-00142-0_56
    DOI: 10.1007/978-3-642-00142-0_56
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