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taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …
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Competitive exams are a standard method for selecting civil servants. Yet, evidence on the effectiveness of such approach is mixed, and lack of personnel data limits our understanding of the mechanisms underlying this varying success. We digitize personnel and financial data to study the impacts...
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With fixed costs of developing technology, taxes can generate large efficiency costs by slowing the rate of diffusion … taxes would have had on broadband Internet access at an early stage of its diffusion around the country, combining data on … costs of entering new markets, taxes would have also delayed entry in several markets. In these places, the lost consumer …
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"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...
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