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No --- Fasts and feasts --- Fêtes religieuses --- Kasuga Jihsha, Kushibiki-cho, Japan --- J4160 --- J6834 --- Japan: Sociology and anthropology -- customs, folklore and culture -- festivals, holidays and tourism --- Japan: Performing arts and entertainment -- nō and kyōgen (noh) --- Nō --- Fêtes religieuses --- Kasuga Jihsha, Kushibiki-chō, Japan

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This paper extends the effective average tax rate (EATR) developed in Devereux and Griffith (2003) by relaxing the assumption of a one-period perturbation in the capital stock. Instead it allows a permanent investment. While this may appear a small change, it has important implications. First, it allows the EATR to be calculated in the presence of tax holidays, which are an important part of tax systems, especially in developing countries. Second, it reveals an interesting feature of the original EATR: despite the assumption of a one-period investment, the original measure is informative about long-term investments, thanks to the assumption of pooled depreciation. Without this assumption-which is justifiable in a few countries only- the EATR based on one-period perturbation in the capital stock would be less useful for analyzing medium and long-term investments.

Investments --- Taxation --- Tax rates --- Tax tables --- Investing --- Investment management --- Portfolio --- Finance --- Disinvestment --- Loans --- Saving and investment --- Speculation --- Econometric models. --- Rates and tables. --- Investments: General --- Taxation, Subsidies, and Revenue: General --- Investment --- Capital --- Intangible Capital --- Capacity --- Public finance & taxation --- Macroeconomics --- Depreciation --- Effective tax rate --- Tax holidays --- Average effective tax rate --- Marginal effective tax rate --- Tax administration and procedure --- Tax incentives --- Canada

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The Philippines is faced with a policy dilemma in the area of corporate taxation. On the one hand, the country has, over the past few years, witnessed a decline in revenue as a share of output. On the other, it is operating in an increasingly competitive regional market for foreign direct investment. In order to remain competitive, the Philippines offers a broad array of fiscal incentives to entice inward investment and pursue the country's development goals. This paper looks at the fiscal incentives available in the Philippines, compares them with those available in the ASEAN region, and with the evidence on the efficacy of tax incentives in a global context. The paper provides some broad conclusions on the use of the various forms of tax incentives in the Philippines and on their administration.

Investments: General --- Personal Finance -Taxation --- Taxation --- Corporate Taxation --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Investment --- Capital --- Intangible Capital --- Capacity --- Public finance & taxation --- Corporate & business tax --- Macroeconomics --- Tax incentives --- Tax holidays --- Corporate income tax --- Tax allowances --- Investment incentives --- Taxes --- National accounts --- Corporations --- Income tax --- Saving and investment --- Philippines

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This book focuses on Thomas Arthur Leonard, a Congregational minister in Colne, Lancashire in the 1890s, and the Co-operative Holidays Association, which he founded in 1893. The Co-operative Holidays Association, which was re-named the Countrywide Holidays Association in 1964, but was always affectionately known as the CHA, operated as an independent provider of outdoor holidays until 2002. Leonard left the CHA in 1913 to establish the Holiday Fellowship, an organisation with similar ideals to the CHA, which continues to trade as HF Holidays. Leonard was also instrumental in the establishment o.

Outdoor recreation --- Tourism --- Travel agents --- Social reformers --- Travel agencies --- Travel bureaus --- Commercial agents --- Holiday industry --- Operators, Tour (Industry) --- Tour operators (Industry) --- Tourism industry --- Tourism operators (Industry) --- Tourist industry --- Tourist trade --- Tourist traffic --- Travel industry --- Visitor industry --- Service industries --- National tourism organizations --- Travel --- History --- Employees --- Economic aspects --- Co-operative Holiday Association --- C.H.A. (Co-operative Holiday Association) --- CHA (Co-operative Holiday Association) --- Cooperative Holidays Association --- History. --- E-books

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This study discusses the Philippine output gap from three perspectives and evaluates the utility of the approaches for policymaking. Incentives in the Philippines appear broadly comparable with those in neighboring countries. The reform would also improve short- and especially medium-term revenue collection. The general tax provisions and investment incentives in seven east-Asian economies are compared. The analysis focuses on stocks of foreign assets and liabilities and adopts a cross-country perspective to help determine the Philippines’ position within a broader universe of emerging market economies.

Exports and Imports --- Investments: General --- Taxation --- Corporate Taxation --- Production and Operations Management --- Taxation, Subsidies, and Revenue: General --- Macroeconomics: Production --- Business Taxes and Subsidies --- International Investment --- Long-term Capital Movements --- Investment --- Capital --- Intangible Capital --- Capacity --- Public finance & taxation --- Macroeconomics --- Corporate & business tax --- Finance --- Investment & securities --- Tax holidays --- Tax incentives --- Output gap --- Effective tax rate --- Corporate income tax --- Taxes --- Production --- Tax policy --- Economic theory --- Tax administration and procedure --- Corporations --- Investments, Foreign --- Philippines