x
Design and
Assessment of Tax Incentives
II. Checklist for drafting tax incentives legislation . . . . . . . . . . . . 38
III. Checklist for drafting tax incentives legislation: commentary 41
II The framework for assessing tax incentives: a cost-benefit
analysis approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
I. A few fundamentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
II. A conceptual preparation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
A. Defining cost and benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
B. Assessing cost and benefit by stage . . . . . . . . . . . . . . . . . . . . 86
C. Exploring alternative options. . . . . . . . . . . . . . . . . . . . . . . . . 88
D. Conducting sensitivity analysis . . . . . . . . . . . . . . . . . . . . . . . 88
E. The toolkit for cost-benefit analysis. . . . . . . . . . . . . . . . . . . . 89
III. A review of two official studies . . . . . . . . . . . . . . . . . . . . . . . . . . 90
A. The Massachusetts study: a
report on the Massachusetts
film
industry tax incentives, April 20, 2016 . . . . . . . . . . . . . 92
B. The Nevada Study: economic
impact of Tesla on Washoe
and
Storey counties, September 11, 2014 . . . . . . . . . . . . . . . 96
IV. A prototype model for cost-benefit analysis . . . . . . . . . . . . . . . 103
V. Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108
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