Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting … comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in … domestic SSB sales, vis-à-vis bottled water. The soda tax hindered SSB firms' financial health, namely net income, ability to …

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. …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

public finance performance of non-citizens was explained by their lifetime low income and low tax payments. …

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model … results indicate that a more generous tax/benefit system, combined with a greater state burden of the cost of education over … in education. The methodology employed allows us to specifically analyse the impact of various components of the tax …

system (ICL) and a graduate tax system from a fiscal and redistributional viewpoint and to analyze the repayment length under … the former system. Our results suggest that an ICL system would is more equitable, while the graduate tax system would be … microsimulation ; income contingent loan ; graduate tax …

We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax … allocated the revenue generated by its own alumni. In addition, we demonstrate how a budget-balancing graduate tax would …

common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …

per cent between 2008 and 2011, but the greatest losses were strongly concentrated on the bottom and top deciles. Tax …