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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
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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
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Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
Langenmayr, Dominika - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...
Persistent link: https://www.econbiz.de/10012842969
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Business Tax Policy Under Default Risk
Comincioli, Nicola - 2019
In this article we use a stochastic model with one representative firm to study business tax policy under default risk …
Persistent link: https://www.econbiz.de/10012866382
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Unemployment and Tax Design
Hummel, Albert Jan - 2021
between high wages and low unemployment risk. A higher marginal tax rate shifts the trade-off in favor of low unemployment … risk, whereas a higher tax burden or unemployment benefit has the opposite effect. Changes in unemployment generate fiscal … unemployment risk is taken into account …
Persistent link: https://www.econbiz.de/10013219072
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Taxation Under Direct Democracy
Geschwind, Stephan; Roesel, Felix - 2021
Do citizens legislate different tax policies than parliaments? We provide quasi-experimental evidence for causal effects of direct democracy. Town meetings (popular assemblies) replace local councils in small German municipalities below a specific population threshold. Difference-in-differences,...
Persistent link: https://www.econbiz.de/10013220134
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Does Tax Policy Work When Consumers Have Imperfect Price Information? Theory and Evidence
Montag, Felix; Sagimuldina, Alina; Schnitzer, Monika - 2021
We investigate how the pass-through rate of commodity taxes depends on competition in a setting where consumers have imperfect information about prices. We use a theoretical search model that has two key predictions: First, the larger the number of price sensitive consumers, the higher the...
Persistent link: https://www.econbiz.de/10013223660
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Excise Taxation for Domestic Resource Mobilization
Cnossen, Sijbren - 2020
Most governments will have to raise additional resources to deal with the aftermath of the corona crisis. This paper argues that excise duties on drinking, smoking, gambling, sugar-sweetened beverages, plastics, fossil fuels, motoring, telecoms and platforms are the preferred instruments. In...
Persistent link: https://www.econbiz.de/10012827664
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Read My Lips? Taxes and Elections
Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2021
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...
Persistent link: https://www.econbiz.de/10013314686
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The Choice of Apportionment Factors Under Formula Apportionment
Runkel, Marco; Schjelderup, Guttorm - 2021
This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both mobile (capital) and immobile (labor) factors if jurisdictions are granted full fiscal autonomy...
Persistent link: https://www.econbiz.de/10013316891