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~accessRights:"free"
~institution:"National Bureau of Economic Research"
~person:"Born, Benjamin"
~person:"Cullen, Julie Berry"
~subject:"Steuerwirkung"
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Born, Benjamin
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Taxes and Entrepreneurial Activity : Theory and Evidence for the U.S
Gordon, Roger H.
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2002
Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due...
Persistent link: https://www.econbiz.de/10012469698
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A Temporary VAT Cut as Unconventional Fiscal Policy
Bachmann, Ruediger
;
Born, Benjamin
;
Goldfayn-Frank, Olga
; …
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National Bureau of Economic Research
-
2021
We exploit the unexpected announcement of an immediate, temporary VAT cut in
Germany
in the second half of 2020 as a …
Persistent link: https://www.econbiz.de/10012660119
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