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The Impact of Tax Uncertainty on Irreversible Investment

Niemann, Rainer - 2021

Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law. Moreover, investors generate model-specific tax uncertainty by using simplified models that anticipate the actual tax base incorrectly. I...

Persistent link: https://www.econbiz.de/10013316889

The 2008 financial crisis and taxation policy

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010

crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …

Persistent link: https://www.econbiz.de/10010266095

Tax Cuts Starve the Beast! Evidence from Germany

Fuest, Clemens - 2020

and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …

Persistent link: https://www.econbiz.de/10012844209

Investment Responses to Tax Policy Under Uncertainty

Guceri, Irem - 2019

How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty....

Persistent link: https://www.econbiz.de/10012859606

The Internet as a Tax Haven?

Agrawal, David R. - 2021

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …

Persistent link: https://www.econbiz.de/10013240113

A Temporary VAT Cut as Unconventional Fiscal Policy

Bachmann, Rüdiger; Born, Benjamin; Goldfayn-Frank, Olga; … - 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/10013314690

Taxation Systems in the EU : The Role of Economic Integration and Global Financial Crisis

Erol, Kazim Okan - 2021

consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …

Persistent link: https://www.econbiz.de/10013314956

The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

Overesch, Michael; A. Reichert, Leon G.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014254211

Tax Uncertainty and Welfare-Improving Tax Disputes

Hashimzade, Nigar - 2023

Tax law is often uncertain. In particular, the use of tax shelters tends to be in the “grey area” between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with...

Persistent link: https://www.econbiz.de/10014357509

Global Taxation and National Welfare States

Jha, Priyaranjan; Mukherjee, Rahul - 2023

, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …

Persistent link: https://www.econbiz.de/10014347020