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Cai, Jing - 2011

"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...

Persistent link: https://www.econbiz.de/10011395531

The crisis in tax administration

Aaron, Henry J. (ed.); Slemrod, Joel (ed.) - 2004

Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...

Persistent link: https://www.econbiz.de/10011479578

Tax Policy and Investment in a Global Economy

Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - National Bureau of Economic Research - 2024

We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due...

Persistent link: https://www.econbiz.de/10014512034

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 …

Persistent link: https://www.econbiz.de/10014544677

Effects of the Expansion of the Earned Income Tax Credit for Childless Young Adults on Material Wellbeing

Lee, Jiwan; Michelmore, Katherine; Pilkauskas, Natasha; … - National Bureau of Economic Research - 2024

In 2021, the U.S. Congress temporarily expanded the Earned Income Tax Credit for workers without a qualifying child (childless EITC), to help counteract the impact of the COVID-19 pandemic on lower-wage working adults. This expansion roughly tripled the maximum benefits for qualifying filers and...

Persistent link: https://www.econbiz.de/10014576600

Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains

Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023

enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially …

Persistent link: https://www.econbiz.de/10014247994

Optimal Gradualism

Lehr, Nils H.; Restrepo, Pascual - National Bureau of Economic Research - 2022

gains from inducing a more gradual transition via temporary taxes on trade and technology, and provide formulas for the … optimal path for taxes. Our formulas account for the possibility that reallocation effort responds to policy, and for the … existence of income taxes and assistance programs. Using these formulas, we compute the optimal temporary taxes needed to …

Persistent link: https://www.econbiz.de/10013477247

Exporting Ideology : The Right and Left of Foreign Influence

Antràs, Pol; Padró i Miquel, Gerard - National Bureau of Economic Research - 2023

international capital mobility. The model highlights the role of ideology in shaping both the taxes implemented by governments and … the cross-border externalities of these policy choices. Pro-capital governments set lower capital taxes than pro …-labor governments. Importantly, pro-capital governments benefit from other countries setting low capital taxes, while pro …

Persistent link: https://www.econbiz.de/10014322786

Minimum Tax Rates and Tax Competition : Evidence from Property Tax Limits in Finland

Lyytikäinen, Teemu - National Bureau of Economic Research - 2023

This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure of forced tax rate increases caused by these reforms and examine how...

Persistent link: https://www.econbiz.de/10014322869

Behavioral Responses to Wealth Taxation : Evidence from Colombia

Londoño Vélez, Juliana; Ávila Mahecha, Javier - National Bureau of Economic Research - 2024

We study behavioral responses to personal wealth taxes in Colombia. We utilize tax microdata from 1993 to 2016 linked …

Persistent link: https://www.econbiz.de/10014486226