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"Even" after access to financial services? : ricocheting gender equations

Arun, Shoba; Annim, Samuel Kobina; Arun, Thankom - 2016

The paper focuses on women's financial behaviour in their use of higher order financial services in Ghana and South Africa, inviting a gendered and social analysis of deconstructing financial behaviour. Women in South Africa are more likely to use general financial products than in Ghana, though...

Persistent link: https://www.econbiz.de/10011518019

Adopting mobile money : evidence from an experiment in rural Africa

Batista, Catia; Vicente, Pedro C. - 2020

Who uses mobile money? What is mobile money used for? This paper describes the mobile money adoption patterns following the experimental introduction of mobile money for the first time in rural areas of Southern Mozambique. We use a combination of administrative and household survey data to...

Persistent link: https://www.econbiz.de/10012164537

The anti-corruption campaign and the inter-generational transmission of working in bureaucracy : evidence from China

Chen, Shuai; Ge, Erqi - 2022

those without. Using the recent anti-corruption campaign in China as a quasi-experiment, we investigate how endeavors for … counter-corruption affect inequality and potential cronyism in bureaucratic employment through inter-generational transmission … the campaign came into effect in different provincial administrative divisions of mainland China, between individuals with …

Persistent link: https://www.econbiz.de/10013380447

Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms: comment

Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2021

Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...

Persistent link: https://www.econbiz.de/10012592979

Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment

Aronsson, Thomas; Koskela, Erkki - 2009

This paper concerns optimal redistributive income taxation and provision of a public input good in a two-type model with a minimum wage policy implemented for the low-ability type, where firms may outsource part of the production process abroad, and where outsourcing is substitutable for...

Persistent link: https://www.econbiz.de/10003848572

Quantifying optimal growth policy

Grossmann, Volker; Steger, Thomas M.; Trimborn, Timo - 2010

The optimal mix of growth policies is derived within a comprehensive endogenous growth model. The analysis captures important elements of the tax-transfer system and takes into account transitional dynamics. Currently, for calculating corporate taxable income US firms are allowed to deduct...

Persistent link: https://www.econbiz.de/10003976826

The direct incidence of corporate income tax on wages

Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia - 2010

We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...

Persistent link: https://www.econbiz.de/10009156103

Business taxation and wages : evidence from individual panel data

Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Persistent link: https://www.econbiz.de/10009568590

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 data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the municipal business tax rate over the period 1987-2013 for...

Persistent link: https://www.econbiz.de/10012697801

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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