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This resource explores the rise of popular holidaymaking in late-19th-century Britain, generally considered to be the birthplace of mass tourism. It unravels the role emotions played in British spa and seaside holiday cultures.
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This book explains Labor Day, which occurs the first Monday in September, and describes its origin in the 19th century when the labor movement pushed for better workers' rights. Labor Day is also a way to honor and thank all American workers for their contributions. Accessible text is paired with closely correlating photographs and a picture glossary.
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Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy. It finds that an important incentive, the tax holiday, differs materially from practice elsewhere in offering a deferral rather than exempting from tax and may not be very effective. Moreover, other features of the tax system, such as the high withholding rate on dividends, imply relatively high effective tax rates for foreign investors. The paper discusses potential reforms that weigh revenue and other costs of tax incentives against the need for a competitive tax system, including a shift from tax holidays toward investment allowances.
Taxation --- Corporate Taxation --- Business Taxes and Subsidies --- Tax Evasion and Avoidance --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Corporate & business tax --- Tax incentives --- Tax holidays --- Effective tax rate --- Withholding tax --- Corporate income tax --- Taxes --- Tax policy --- Tax administration and procedure --- Income tax --- Corporations --- Cambodia
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FDI has played a strong role in the export-led growth of eastern European countries that are now members of the European Union (EU). Largely sourced from advanced Europe, FDI inflows were motivated by the intention to pursue new markets and cost efficiency. Over time, foreign investment has restructured the exports sector in these countries in favor of products that are considered more technology-intensive. As these countries face skills shortage and rising wages, what is needed for FDI to continue playing a strong role? Can the Western Balkan countries, who are not yet EU members and have in recent years stepped up financial incentives and policy initiatives to court investors, emulate the experience? This paper takes stock of the FDI experience of both these groups and tries to estimate their potential gains from additional policy efforts.
Exports and Imports --- Taxation --- Corporate Taxation --- Industries: Manufacturing --- Investments: Stocks --- International Investment --- Long-term Capital Movements --- Multinational Firms --- International Business --- Economywide Country Studies: Europe --- Socialist Systems and Transitional Economies: Performance and Prospects --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Industry Studies: Manufacturing: General --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Finance --- Public finance & taxation --- Corporate & business tax --- Manufacturing industries --- Investment & securities --- Foreign direct investment --- Tax incentives --- Corporate income tax --- Tax holidays --- Manufacturing --- Balance of payments --- Taxes --- Economic sectors --- Stocks --- Financial institutions --- Investments, Foreign --- Corporations --- Czech Republic
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