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Corporate taxation can have redistributive effects on income and wealth. We hypothesize and empirically establish such an effect working via bank credit. We use a unique sample of majority-owned firms that apply for credit, where only some firms (treated) experience a corporate tax cut. We show...
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We leverage recent income support reforms for families with children in Canada to investigate the impact of child benefits on child health and educational outcomes. Using administrative school data from British Columbia linked to parent’s tax files, we find evidence that increased family...
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