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IIF Publications:  Tax Incentives & Investment Behaviour BY Manju Agarwal


1 Introduction
Plan of the book
2 Rationale of Tax Incentives
Nature and Objective of Tax Incentives
Objective of Tax Incentive 
Usefulness of Tax Incentives: A Controversy
Cost Benefit Analysis of Tax Incentive Programme
Condition for Effective Tax Incentive Programme
Alternative to Tax Incentives
3 Economics of Tax Incentives
Nature, Description & Effects of Tax Incentives
Depreciation Allowance 
Normal Depreciation Allowance
Extra Depreciation/Shift Allowances
Balancing Allowance
Initial Depreciation Allowance
Investment Allowance or Development Rebate
Investment Tax Credit
Effect of Initial Allowance
Tax Holiday
Set off and Carry Forward of Losses
Investment Grants
Import Duty Exemption
Export Incentives
Classification of Tax Incentives
Tax Incentives influencing Individual's Savings & Investment 
Tax Incentives influencing Corporate/Business Savings
& Investment Behaviour
Tax Incentives Influencing the Behaviour of Non-resident 
Tax Incentives influencing the Behavior of Foreign Corporate 
Summary and Conclusions
4 Tax Incentives in Selected Countries
Tax Incentives in selected industrialized countries
  1. United Kingdom
    Capital Allowance
    First year Allowance/Initial depreciation Allowance
    Writing Down Allowance (Normal Depreciation Allowance)
    Balancing Allowance
    Regional Development Grants
    Safety and Thermal Insulation Allowance
    Set off and Carried Forward/Backward of Losses
    Relief for Terminal Losses
    Stock Relief
  2. United States of America (U.S.A.)
    Capital Allowances
    Cost Recovery
    Investment Tax Credit
    Carry Back & Forward of Losses
    Dividends Allowance
    Tax Incentives in Developing Countries
  3. Malaysia
    Capital Allowance
    Tax Holiday
    Investment Tax Credit (TIC)
    Labour Utilization Relief (LUR)
    Accelerated Depreciation Allowance (ADA)
    Export Incentives
    Custom Duty Exemptions
    Tariff Protection
  4. Nigeria
    Capital Allowance
    Normal Depreciation Allowance (Annual Allowances)
    Initial Depreciation Allowance
    Reconstruction Investment Allowance
    Balancing Allowance
    Carried Forward and Set off Losses
    Tax Holiday (Pioneer Industries Status)
    Relief for Small Companies
    Petroleum Profits Tax: Relief & Deductions
    Reinvestment Relief for Capital Gains
  5. Mexico
    Summary and Conclusion
5 Tax Incentives in India
Tax Incentive influencing Individual's Behaviour
Exemptions as an incentive to work 
Deductions from Gross Income as Incentive to work
Exemptions to save and invest
Deductions to save and invest
Tax Incentives influencing Corporate Behaviour
Capital Allowance
Normal Depreciation Allowance
Extra Depreciation Allowance
Extra Shift Depreciation Allowance
Initial Depreciation Allowance
Investment Allowance
Conditions for Investment Allowance
Development Rebate
Development Allowances
Allowance for Expenditure on Scientific Research
Agricultural Development Allowance
Rural Development Allowance
Export Markets Development Allowance
Development Allowance for Tea Industry
Rehabilitation Allowance

Tax Holiday
New Industrial Undertakings
Condition for Eligibility for Tax Holiday
Hotel Industry
Ship Industry
Small Scale Industrial Units
Industrial Undertakings/Hotels in Backward Areas
Agro Based Industries
Book Publishing Industry
Wealth Tax Holiday
Carry Forward & Set off losses
Inter-Corporate Dividends
Incomes from Royalties Technical Know How or Services
Amortization of Expenses
Export Incentives
Tax Incentives Influencing the Behaviour of Nonresident Indians
Tax Incentives Influencing the Behaviour of Foreign Investors
Intercorporate Dividends
Exemptions of Royalties/Technical fees
Tax Free Interest
Comparative Analysis of Tax Incentives
Summary & Conclusion
6 Size, Pattern & Determinants of Savings and Investment
Changing Pattern of Growth: A Global Perspective
Changing Pattern of Gross Domestic Product
Changing Pattern of Gross Domestic Investment
Changing Pattern OF Gross Domestic Investment as percentage of G.D.P.
Changing Pattern of Growth in per Capita Output
Past and Present Trends in Savings and Investment in India
Gross Output in Manufacturing Sector in India
Investment in Manufacturing Sector in India
Size and Pattern of Saving and Capital Formation
Summary and Conclusion
7 Tax Incentives and Investment Behaviour
Theories of Investment Behaviour
Tax Incentives and Investment Behaviour: A Survey of 
Econometric Approaches
Tax Incentives and Investment Behaviour: Some Empirical Observations
Research Methodology
Analysis of Results
Summary and Conclusion
8 Summary and Conclusions
Potential Areas of Research
Subject Index
Author Index
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