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Tax Farming Redux : Experimental Evidence on Performance Pay for Tax Collectors

Khan, Adnan - 2014

Performance pay for tax collectors has the potential to raise revenues, but might come at a cost if taxpayers face undue pressure from collectors. We report the first large-scale field experiment on these issues, where we experimentally allocated 482 property tax units in Punjab, Pakistan into...

Persistent link: https://www.econbiz.de/10013044974

The Tax Cuts and Jobs Act : Which Firms Won? Which Lost?

Wagner, Alexander F.; Zeckhauser, Richard J.; Ziegler, … - 2022

The Tax Cut and Jobs Act (TCJA) slashed corporations’ median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets. Proxies that existing studies employ to assess...

Persistent link: https://www.econbiz.de/10013307893

Monetary Easing, Leveraged Payouts and Lack of Investment

Acharya, Viral V.; Plantin, Guillaume - 2022

, potentially spurring productive investment. Low interest rates, however, also induce entrepreneurs to lever up so as to increase … their incentives thereby lowering productivity and discouraging investment. If leverage is unregulated (for example, due to … payouts by stimulating investment in response to adverse shocks only up to a level below the first-best. The optimal monetary …

Persistent link: https://www.econbiz.de/10013322932

Saving Europe? : The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies

Mendoza, Enrique G. - 2014

depreciation allowance. Tax hikes have adverse effects on macro aggregates and welfare, and trigger strong cross …

Persistent link: https://www.econbiz.de/10013046730

Are Tax Cuts Really Expansionary?

Mankiw, N. Gregory; Summers, Lawrence H. - 2021

In this paper, we re-examine the standard analysis of the short-run effect of a personal tax cut. If consumer spending generates more money demand than other components of GNP, then tax cuts may, by increasing the demand for money, depress aggregate demand. We examine a variety of evidence and...

Persistent link: https://www.econbiz.de/10013223904

Financing Entrepreneurship Through the Tax Code : Angel Investor Tax Credits

Howell, Sabrina T - 2019

A central issue in public finance is the tradeoff between maintaining tax revenues and using the tax code to incentivize particular economic activities. One important dimension of this tradeoff is whether incentive policies are used in practice as policymakers intend. This paper examines one...

Persistent link: https://www.econbiz.de/10012858805

Germany's Economic Unification : An Assessment after Ten Years

Sinn, Hans-Werner - 2011

west Germany. Excessively high wages coupled with investment incentives that made the cost of capital negative rank high …A political miracle occurred when Germany was reunited, and at first glance an economic miracle has followed. Real … incomes in the east have now reached the western level, and investment per capita has been much higher than in the west …

Persistent link: https://www.econbiz.de/10013132721

How Do Patents Affect Research Investments?

Williams, Heidi L. - 2017

While patent systems have been widely used both historically and internationally, there is nonetheless a tremendous amount of controversy over whether patent systems – in practice – improve the alignment between private returns and social contributions. In this paper, I describe three...

Persistent link: https://www.econbiz.de/10012964879

The Effectiveness of Life-Preserving Investments in Times of COVID-19

van Binsbergen, Jules H. - 2020

-preserving investment …

Persistent link: https://www.econbiz.de/10012830488

Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(K) Introductions

Beshears, John - 2014

(k) contribution is tax-deductible in the contribution year, but both principal and investment earnings are taxed upon …

Persistent link: https://www.econbiz.de/10013040241

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