Tax Incentive

Tax Incentive means:
a feature of the taxation system that encourages or discourages certain economic activities. Common tax incentives are depreciation allowances and tax credits. The Omnibus Budget Reconciliation Act of 1993 focuses more on taxation as a means of raising money than as an incentive or disincentive.

See Depreciation in the United States Encyclopedia of Law and Depreciation in the World Encyclopedia of Law.