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Who benefits from tax incentives? : the heterogeneous wage incidence of a tax credit
Carbonnier, Clément; Malgouyres, Clément; Py, Loriane; … - 2021
Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a...
Persistent link: https://www.econbiz.de/10012609191
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Bribes vs. taxes : market structure and incentives
Amodio, Francesco; Choi, Jieun; De Giorgi, Giacomo; … - 2018
Firms in developing countries often avoid paying taxes by making informal payments to tax officials. These bribes may raise the cost of operating a business, and the price charged to consumers. To decrease these costs, we designed a feedback incentive scheme for business tax inspectors that...
Persistent link: https://www.econbiz.de/10011881469
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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions …
Persistent link: https://www.econbiz.de/10010417996
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Child care assistance : are subsidies or tax credits better?
Gong, Xiaodong; Breunig, Robert - 2012
We evaluate price subsidies and tax credits for child care. We focus on partnered women's labor supply, household income and welfare, demand for formal and informal child care and government expenditure. Using Australian data, we estimate a joint, discrete structural model of labor supply and...
Persistent link: https://www.econbiz.de/10009548120
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Does formality improve micro-firm performance? : quasi-experimental evidence from the Brazilian SIMPLES program
Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - 2009
This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small...
Persistent link: https://www.econbiz.de/10003908658
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Does a spoonful of sugar levy help the calories go down? : an analysis of the UK Soft Drinks Industry Levy
Dickson, Alex; Gehrsitz, Markus; Kemp, Jonathan - 2021
This study evaluates the effects of the 2018 UK Soft Drinks Industry Levy on soft drinks prices, sales, reformulation activities, and consequently calories consumed. We combine novel electronic point of sale data that cover most of the UK soft drinks market with longitudinal nutritional...
Persistent link: https://www.econbiz.de/10012588681
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Tax progressivity and top incomes : evidence from tax reforms
Rubolino, Enrico; Waldenström, Daniel - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10011636668
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel … statistically significant effect of an increase in profit taxation on plants' R&D spending with an implied long-run elasticity of -1 …
Persistent link: https://www.econbiz.de/10012697801
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Downward revision of investment decisions after corporate tax hikes
Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2023
This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their...
Persistent link: https://www.econbiz.de/10014249936
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The effects of in-work benefit reform in Britain on couples : theory and evidence
Francesconi, Marco (contributor); Rainer, Helmut (contributor) - 2007
This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main implications are then tested using panel data from the British...
Persistent link: https://www.econbiz.de/10003635400