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Income taxes are typically set to raise revenues and redistribute income at the lowest possible efficiency costs, which … result from the distortions in individual behaviors that taxes entail. Individuals can respond along many margins, such as … labor supply, tax avoidance and evasion, and geographic mobility. But one margin that taxes may affect -- innovation -- is …
Persistent link: https://www.econbiz.de/10012660037
We use a new dataset consisting of the universe of Greek corporate tax returns matched to financial statements to study a voluntary tax compliance program for small firms. This "self-assessment" program prescribed target taxable profit margins for different types of activity. Firms that reported...
Persistent link: https://www.econbiz.de/10012481073
use to think about income and estate taxes. To that end, I run large-scale online surveys and experiments on … to taxes: efficiency effects, distributional implications, and fairness considerations. But they also elicit broader … concerns that could influence policy views, such as misperceptions, views of government, perceived spillovers from taxes, and …
Persistent link: https://www.econbiz.de/10012481247
Tax policies are a wide array of tools, commonly used by governments to influence the economy. In this paper, we review the many margins through which tax policies can affect innovation, the main driver of economic growth in the long-run. These margins include the impact of tax policy on i) the...
Persistent link: https://www.econbiz.de/10012481692
and quantify the optimal policies. Simpler innovation policies, such as linear R&D subsidies and linear profit taxes, lead …
Persistent link: https://www.econbiz.de/10012455772