municipal business tax rate over the period 1987-2013 for identification. Applying event study models, we find a negative and … plant size distribution questions policy makers common practice to link targeted R&D tax incentives to plant size. We …

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than … previously planned increases by three percentage points after a tax hike. This effect is twice as large during recessions. …

, regardless of whether the policy rate follows a standard feedback rule or is at its zero lower bound. Likewise, labor tax …

A provision of the Tax Cuts and Jobs Act of 2017 offered tax incentives for investing in certain low-income areas in …

-cigarette and cigarette price and tax changes. Our price variation comes from 35,000 retailers participating in the Nielsen Retail … Scanner data system. We match price and tax variation to survey data on current use of e-cigarettes and cigarettes for over 94 …