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Empirical foundations of household taxation

Feldstein, Martin S. (ed.); Poterba, James M. (contributor) - 1996

Persistent link: https://www.econbiz.de/10013480769

Taxing multinational corporations

Feldstein, Martin S. (ed.); Hines, James R. (contributor); … - 1995

Persistent link: https://www.econbiz.de/10013480886

Taxes and capital formation

Feldstein, Martin S. (ed.) - 1987

Persistent link: https://www.econbiz.de/10000742921

The effects of taxation on multinational corporations

Feldstein, Martin S. (contributor); … - 1995

Persistent link: https://www.econbiz.de/10000539475

The Effect of Beverage Taxes on Youth Consumption and BMI : Evidence from Mauritius

Cawley, John H.; Daly, Michael R.; Thornton, Rebecca L. - National Bureau of Economic Research - 2021

Taxes on sugar-sweetened beverages (SSBs) are relatively new and there is little evidence about their impact on SSB … the effect of SSB taxes on youth consumption, and contribute to the limited evidence base on the impact of SSB taxes on …

Persistent link: https://www.econbiz.de/10012585444

Policy Implications of Non-Linear Effects of Tax Changes on Output

Gunter, Samara R.; Riera-Crichton, Daniel; Végh, Carlos A. - National Bureau of Economic Research - 2021

," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …

Persistent link: https://www.econbiz.de/10012510525

How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms

Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - National Bureau of Economic Research - 2021

We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...

Persistent link: https://www.econbiz.de/10012510558

The Effects of Taxes on Innovation : Theory and Empirical Evidence

Stantcheva, Stefanie - National Bureau of Economic Research - 2021

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

The Rise of Pass-Throughs and the Decline of the Labor Share

Smith, Matthew; Yagan, Danny; Zidar, Owen M.; Zwick, Eric - National Bureau of Economic Research - 2021

This paper studies the coevolution of the fall in the US corporate sector labor share and the rise of business activity in tax-preferred, pass-through form. Reallocating activity to the form it would have taken prior to the Tax Reform Act of 1986 accounts for one third of the decline in the...

Persistent link: https://www.econbiz.de/10012660078

A Temporary VAT Cut as Unconventional Fiscal Policy

Bachmann, Ruediger; Born, Benjamin; Goldfayn-Frank, Olga; … - 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 natural experiment to study the spending response to unconventional fiscal policy. We use survey and scanner data on households' consumption expenditures and their perceived...

Persistent link: https://www.econbiz.de/10012660119