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Taxes Depress Corporate Borrowing : Evidence from Private Firms
Ivanov, Ivan T.; Pettit, Luke; Whited, Toni Marion - National Bureau of Economic Research - 2024
We use variation in state corporate income tax rates to re-examine the relation between taxes and corporate leverage. Contrary to prior research, we find that corporate leverage rises after tax cuts for small private firms. An estimated dynamic equilibrium model shows that tax cuts make capital...
Persistent link: https://www.econbiz.de/10014544677
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Corporate Tax Disclosure
Hoopes, Jeffrey L.; Robinson, Leslie; Slemrod, Joel - National Bureau of Economic Research - 2023
Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of...
Persistent link: https://www.econbiz.de/10014322854
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Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland
Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023
Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...
Persistent link: https://www.econbiz.de/10014436961
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Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms : Further Results
Suárez Serrato, Juan Carlos; Zidar, Owen M. - National Bureau of Economic Research - 2023
This paper estimates the incidence of state corporate taxes using new data and methods for estimating the effects on profits. We extend Suarez Serrato and Zidar (2016) by developing two new identification approaches that use the effects of business taxes on the labor demand of incumbent firms...
Persistent link: https://www.econbiz.de/10014287307
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Who Gains from Corporate Tax Cuts?
Cloyne, James; Kurt, Ezgi; Surico, Paolo - National Bureau of Economic Research - 2023
Goods producers increase their capital expenditure and employment in response to a cut in marginal corporate income tax rates or an increase in investment tax credits. In contrast, companies in the service sector mostly use any tax windfall to increase dividend payouts. We base our conclusions...
Persistent link: https://www.econbiz.de/10014287379
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Economics of research and innovation in agriculture
Moser, Petra (ed.) - NBER Conference on the Economics of Research and … - 2021
Introduction /Petra Moser --The roots of agricultural innovation : patent evidence of knowledge spillovers /Matthew … Meyers, Paul W. Rhode --Comment /Michael J. Roberts --Local effects of land grant colleges on agricultural innovation and …, more resilient crops to feed a more crowded planet in the twenty-first century. Innovation has historically helped …
Persistent link: https://www.econbiz.de/10012484895
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Firm innovation and productivity in Latin America and the Caribbean : the engine of economic development
Grazzi, Matteo (ed.); Pietrobelli, Carlo (ed.) - 2016
examination of a different factor affecting firm productivity - innovation, ICT usage, on-the-job-training, firm age, access to … Innovation Dynamics and Productivity: Evidence for Latin America -- 3 Innovative Activity in the Caribbean: Drivers, Benefits …, and Obstacles -- 4 ICT, Innovation and Productivity: Evidence from Firms in Latin America and the Caribbean -- 5 On …
Persistent link: https://www.econbiz.de/10012400545
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Innovation : The Bright Side of Common Ownership?
Antón, Miguel; Ederer, Florian; Giné, Mireia; … - National Bureau of Economic Research - 2024
impediment to corporate innovation. By contrast, without technological spillovers, innovation has the effect of stealing market … share from rivals; in that case, more common ownership reduces innovation. Empirically, the association between common … ownership and innovation inputs and outputs decreases with product market proximity and increases with technology proximity. The …
Persistent link: https://www.econbiz.de/10014512046
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Appropriate Entrepreneurship? The Rise of China and the Developing World
Lerner, Joshua; Liu, Junxi; Moscona, Jacob; Yang, David Y. - National Bureau of Economic Research - 2024
Global innovation and entrepreneurship has traditionally been dominated by a handful of high-income countries …, especially the US. This paper investigates the international consequences of the rise of a new hub for innovation, focusing on …-ranging positive consequences, including a rise in serial entrepreneurship, cross-sector spillovers, innovation, and broader measures …
Persistent link: https://www.econbiz.de/10014512047
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Product Liability Litigation and Innovation : Evidence from Medical Devices
Galasso, Alberto; Luo, Hong - National Bureau of Economic Research - 2024
We examine the relationship between product liability litigation and innovation by systematically combining data on …
Persistent link: https://www.econbiz.de/10014512069