This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than … previously planned increases by three percentage points after a tax hike. This effect is twice as large during recessions …

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can … help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax …

found that such tax can raise substantial tax revenue for the SMCs which could be used to enhance human capital in the …

common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

variables in the EU-SILC into 17 used in our tax-benefit model. Validating, our results were positive, giving us confidence in … traded sectors have been relatively immune from the downturn and have seen continued growth. The impact of the tax …-benefit system has been to mitigate this upward pressure, with a gradual rise in the redistributive effect of the tax-benefit system …

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model … results indicate that a more generous tax/benefit system, combined with a greater state burden of the cost of education over … in education. The methodology employed allows us to specifically analyse the impact of various components of the tax …

concerning the health effects of the consumption of fat and of healthy goods. The level of the fat tax is determined through ….A fraction of the fat tax proceeds is "earmarked" to reduce health insurance premiums while the remaining fraction finances a … welfare, anticipating the induced political equilibrium. We show that the fat tax in the political equilibrium is always lower …