Figure 2.
The diagram shows a hierarchical flow beginning with national tax institutions at the top. An arrow leads to corporate tax benefit types. Below this, a row lists seven categories. These categories are R and D tax credits, F D I incentives, investment deductions, reduced tax rates, reduced tax holidays, regional incentives and general corporate tax incentives. Arrows from each category point downward to the final box labelled changes in organisational behaviour. The structure presents the relationship between the national level, specific corporate tax benefit mechanisms and their link to organisational behavioural change without additional contextual elements.Conceptual framework of the use of tax benefits
Source: Authors’ own work developed based on Williamson (2000), Scott (2008), Scholes et al. (2015) and findings from the systematic literature review