Showing 1 - 7 of 7
result in income or health gains …
Persistent link: https://www.econbiz.de/10013068296
This paper uses household survey data form several developing countries to investigate whether the poor (defined as those living under $1 or $2 dollars a day at PPP) and the non poor have different mortality rates in old age. We construct a proxy measure of longevity, which is the probability...
Persistent link: https://www.econbiz.de/10012759650
and agriculture), and an increase in profit. But this increase in profit was offset by a reduction in income from casual … labor, so overall there was no gain in measured income or consumption. We find suggestive evidence that these results are …
Persistent link: https://www.econbiz.de/10013052669
This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits...
Persistent link: https://www.econbiz.de/10013050314
We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide … evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and … synthetic controls approaches, and to controlling for a host of potential confounders. We use Statistics of Income data from the …
Persistent link: https://www.econbiz.de/10012919334
We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms relabeling expenses as R&D. Structural...
Persistent link: https://www.econbiz.de/10012916171
. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their … and a high share of income tax on corporations. Finally, we study whether firm-level differences in effective tax rates …
Persistent link: https://www.econbiz.de/10014090939