We study responsiveness of owner-managed companies to a corporate income tax kink using Dutch tax records linking firms … to their owners. The corporate taxable income elasticity (CETI) is 0.08, but tax sensitivity is over three times higher … owner-managers repeatedly target personal income tax kinks. …

threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals … complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining … accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the …

This article exploits both the crude oil price surge consecutive to the invasion of Ukraine and 2022 fuel excise tax … of the actual tax policy as well as its impact on CO2 emissions based on counterfactual simulations. We empirically …