The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US …, plant and equipment (PPE) by foreign-owned US companies. We first model effective marginal and average tax rates (EMTRs and … EATRs) by country, industry, and method of finance, and then use those tax rates to calculate the tax semi-elasticities of …

This paper assesses the effects of capital controls imposed in Colombia in 2007 on capital flows and exchange rate … the appreciation of Colombia's currency, or increased the degree of independence of monetary policy. We also find that …

challenges they face. We then explore how public financial management (PFM), especially treasury payments and non-tax revenue …

alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many …

Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper … concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may …

-2002 Survey of Manufacturers database in Colombia to analyze this question. We estimate the effect of the R&D tax deduction …Do tax incentives for science and technology stimulate additional investment? We use detailed data on applications and … acceptances for R&D tax incentives, a special survey, and for the first time, the science and technology module from the 2000 …