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Employment Structure and the Rise of the Modern Tax System

Jensen, Anders - 2019

This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity. I construct a new database which covers 100 household surveys across countries at different income levels and 140 years of historical data within...

Persistent link: https://www.econbiz.de/10012479458

Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

Benzarti, Youssef - 2017

In this paper we evaluate the incidence of a large cut in value-added taxes (VAT) for French sit-down restaurants. In contrast to previous studies that focus on prices only, we estimate its effect on four groups: workers, firm owners, consumers and suppliers of material goods. Using a...

Persistent link: https://www.econbiz.de/10012453863

Dividend Taxes and the Allocation of Capital

Boissel, Charles; Matray, Adrien - National Bureau of Economic Research - 2022

This paper investigates the 2013 three-fold increase in the French dividend tax rate. Using administrative data covering the universe of firms from 2008-2017 and a quasi-experimental setting, we find that firms swiftly cut dividend payments and used this tax-induced increase in liquidity to...

Persistent link: https://www.econbiz.de/10013334318

Tax Design, Information, and Elasticities : Evidence From the French Wealth Tax

Garbinti, Bertrand; Goupille-Lebret, Jonathan; Muñoz, … - National Bureau of Economic Research - 2023

We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local average treatment effect. The annual wealth growth...

Persistent link: https://www.econbiz.de/10014322721

Conflict in Dismissals

Carry, Pauline; Schoefer, Benjamin - National Bureau of Economic Research - 2024

How do the employer and the worker interact during a dismissal? This paper tests whether they cooperate to minimize costs, or instead engage in conflict--i.e., deliberately amplify costs. We leverage a unique feature of the French labor market: an employer and a worker can jointly opt to replace...

Persistent link: https://www.econbiz.de/10015171648

Productivity, welfare and reallocation : theory and firm-level evidence

Basu, Susanto (contributor) - 2010

contributions to welfare for a set of European OECD countries (Belgium, France, Great Britain, Italy, Spain), using industry …

Persistent link: https://www.econbiz.de/10011394520

The Worldwide Economic Impact of the Revolutionary and Napoleonic Wars

O'Rourke, Kevin H. - 2005

. Britain's control of the seas meant that it was much less affected than other nations, such as France and the United States …. Explicit welfare calculations are provided for four countries, Britain, France, Sweden and the United States. Welfare losses … France, and between 1.7-1.8% per annum in Britain. On the other hand, the conflict helped pave the way for the more liberal …

Persistent link: https://www.econbiz.de/10012467339

The Global History of Corporate Governance : An Introduction

Morck, Randall K. - 2005

This paper presents a synopsis of recent NBER studies of the history of corporate governance in Canada, China, France …

Persistent link: https://www.econbiz.de/10012467625

The Importance of R&D for Innovation : A Reassessment Using French Survey Data

Mairesse, Jacques - 2004

This paper compares the contribution of R&D to innovation in terms of the various innovation output measures provided by the third Community Innovation Survey (CIS 3) for French manufacturing firms and in terms of accounting for inter-industry innovation differences

Persistent link: https://www.econbiz.de/10012467790

Corporate Ownership in France : The Importance of History

Murphy, Antoin E. - 2004

This paper attempts to show the importance of history in influencing the structure of corporate ownership in France …. The strong concentration of family ownership in France is traced to historical weaknesses in the money and capital markets …

Persistent link: https://www.econbiz.de/10012467974