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Taxes Depress Corporate Borrowing : Evidence from Private Firms
Ivanov, Ivan T.; Pettit, Luke; Whited, Toni Marion - National Bureau of Economic Research - 2024
We use variation in state corporate income tax rates to re-examine the relation between taxes and corporate leverage. Contrary to prior research, we find that corporate leverage rises after tax cuts for small private firms. An estimated dynamic equilibrium model shows that tax cuts make capital...
Persistent link: https://www.econbiz.de/10014544677
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Women's work in South Asia : a situational analysis and policy concerns
Mukhopadhyay, Swapna - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010965860
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Exclusión social en el mercado del trabajo el caso de Uruguay
Buxedas, Martín; Aguirre, Rosario; Espino, Alma - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010966292
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Home work in selected Latin American countries : a comparative overview
Tomei, Manuela - International Labour Organization (ILO), United Nations - 2000
Covers data from 1990 to 1997.
Persistent link: https://www.econbiz.de/10010966299
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Exclusión social en el mercado del trabajo el caso de Argentina
Neffa, Julio César; Battistini, Osvaldo; Panigo, Demian; … - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010966363
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Chomage: tendances, causes et possibilites d'action; observations faites en republique federale d'allemagne, en France et aux Pays-Bas.
W, Van Ginneken - International Labour Organization (ILO), United Nations - 1981
, considers effects of wages and social security benefits on labour mobility, analyses structural unemployment and frictional …ILO pub. Article on comparison of causes and economic policy implications concerning unemployment in Germany, Federal … unemployment, and finds that the majority of unemployment is due to insufficient demand and, therefore, macro- economic in nature …
Persistent link: https://www.econbiz.de/10010690085
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Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - National Bureau of Economic Research - 2022
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms' profits after the reform. The share of profits...
Persistent link: https://www.econbiz.de/10013210114
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The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - National Bureau of Economic Research - 2022
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. We analyze the introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in difference-in-differences event-study designs, we find...
Persistent link: https://www.econbiz.de/10013334333
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Ghosting the Tax Authority : Fake Firms and Tax Fraud
Carrillo, Paul E.; Donaldson, Dave; Pomeranz, Dina; … - National Bureau of Economic Research - 2022
An important but poorly understood form of firm tax evasion arises from the use of "ghost firms"--fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador....
Persistent link: https://www.econbiz.de/10013334459
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...
Persistent link: https://www.econbiz.de/10014287326