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This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample evidence that a lower level of effective marginal tax rate improves firms' survival...
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This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique … data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity … (TFP). It begins by estimating productivity using administrative records provided by the tax authorities. Then, it …
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-biased technological change, decreasing progressiveness of taxation and productivity slowdown - we show that the decline in productivity …
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firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly …
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