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Consequences of the new UK tax exemption system : evidence from micro-level data
Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - 2012
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend payments and keeping earnings abroad. In 2009, the UK...
Persistent link: https://www.econbiz.de/10009630130
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Does an R&D Tax credit affect R&D expenditure? : the Japanese R&D tax credit reform in 2003
Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio - 2013
credit rate between 2000 and 2003. Estimating the first-difference equation of the linear R&D model by panel GMM, we find the …. Conducting counterfactual experiments, we found that the aggregate R&D expenditure in 2003 would have been lower by 3 ….0-3.4 percent if there had been no tax credit reform in 2003, where 0.3-0.6 percent is attributable to the effect of financial …
Persistent link: https://www.econbiz.de/10010199415
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Estimating participation responses using transfer program reform
Bastani, Spencer; Moberg, Ylva; Selin, Håkan - 2016
In this paper we estimate labor force participation responses for married women in Sweden using population-wide register data and detailed information about individuals' budget sets. For identification we exploit a reform in the system for housing allowances in 1997 which affected participation...
Persistent link: https://www.econbiz.de/10011434477
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Pareto-efficient tax breaks
Köhne, Sebastian; Sachs, Dominik - 2016
We analyze Pareto-efficient tax breaks for work-related expenses in a Mirrleesian environment. Individuals are heterogenous in their ability. In addition to a labor-leisure choice, they decide how to spend their money between normal consumption and work-related goods. We derive an efficiency...
Persistent link: https://www.econbiz.de/10011551062
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Pareto-improving reforms of tax deductions
Köhne, Sebastian; Sachs, Dominik - 2020
We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a...
Persistent link: https://www.econbiz.de/10012241065
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Pareto-improving tax reforms and the earned income tax credit
Bierbrauer, Felix; Boyer, Pierre C.; Hansen, Emanuel - 2020
This paper provides necessary and sufficient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as sufficient statistics and have a wide range of potential applications in public finance. We discuss one such application in detail: the introduction of...
Persistent link: https://www.econbiz.de/10012229280
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Pareto-improving reforms of tax deductions
Köhne, Sebastian; Sachs, Dominik - 2019
We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a...
Persistent link: https://www.econbiz.de/10012105616
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Pareto-efficient tax deductions
Köhne, Sebastian; Sachs, Dominik - 2019
We analyze Pareto-efficient tax deduction rules for work-related expenses (e.g. housekeeping services, child care or elderly care). Pareto efficiency dictates a tight rule for how the rate of deductibility should vary with income and expenditures. An immediate implication is a recipe for...
Persistent link: https://www.econbiz.de/10012033153
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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...
Persistent link: https://www.econbiz.de/10003805989
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Tax incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax incentives were granted for investments in...
Persistent link: https://www.econbiz.de/10010354738