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Lessons from the Biggest Business Tax Cut in US History
Chodorow-Reich, Gabriel; Zidar, Owen M.; Zwick, Eric - National Bureau of Economic Research - 2024
We assess the business provisions of the 2017 Tax Cuts and Jobs Act, the biggest corporate tax cut in US history. We draw five lessons. First, corporate tax revenue fell by 40 percent due to the lower rate and more generous expensing. Second, firms with larger declines in their effective tax...
Persistent link: https://www.econbiz.de/10014635635
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Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - National Bureau of Economic Research - 2022
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms' profits after the reform. The share of profits...
Persistent link: https://www.econbiz.de/10013210114
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...
Persistent link: https://www.econbiz.de/10014287326
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Misreporting in the Norwegian Business Cash Support Scheme
Alpysbayeva, Dinara; Alstadsæter, Annette; Kopczuk, … - National Bureau of Economic Research - 2024
find strong evidence that strategic misreporting was present but conclude that its remaining quantitative extent after enforcement actions already taken by the tax authorities was relatively small. Firms tend to misreport 4 percent more often than expected, and the actual support paid out was 5...
Persistent link: https://www.econbiz.de/10015056125
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Corruption in Developing Countries
Olken, Benjamin A. - 2011
Recent years have seen a remarkable expansion in economists' ability to measure corruption. This, in turn, has led to a … new generation of well-identified, microeconomic studies. We review the evidence on corruption in developing countries in … light of these recent advances, focusing on three questions: how much corruption is there, what are the efficiency …
Persistent link: https://www.econbiz.de/10012461260
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Optimal Fines and Auditing When Wealth is Costly to Observe
Polinsky, A. Mitchell - 2004
This article studies optimal fines when an offender's wealth is private information that can be obtained by the enforcement authority only after a costly audit. I derive the optimal fine for the underlying offense, the optimal fine for misrepresenting one's wealth level, and the optimal audit...
Persistent link: https://www.econbiz.de/10012467930
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Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension
Bebchuk, Lucian Arye - 1992
This paper considers optimal enforcement when individuals may be imperfectly informed about the probability of apprehension. When individuals are perfectly informed, optimal sanctions are maximal because, as Gary Becker (1968) suggested, society can economize on enforcement resources by reducing...
Persistent link: https://www.econbiz.de/10012474900
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Criminal Recidivism after Prison and Electronic Monitoring
Tella, Rafael Di - 2009
We study the re-arrest rates for two groups: individuals formerly in prison and individuals formerly under electronic monitoring (EM). We find that the recidivism rate of former prisoners is 22% while that for those 'treated' with electronic monitoring is 13% (40% lower). We convince ourselves...
Persistent link: https://www.econbiz.de/10012463047
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The effects of pre-trial detention on conviction, future crime, and employment : evidence from randomly assigned judges
Dobbie, Will; Goldin, Jacob; Yang, Crystal - 2016
Over 20 percent of prison and jail inmates in the United States are currently awaiting trial, but little is known about the impact of pre-trial detention on defendants. This paper uses the detention tendencies of quasi-randomly assigned bail judges to estimate the causal effects of pre-trial...
Persistent link: https://www.econbiz.de/10011578513
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Juvenile Punishment, High School Graduation and Adult Crime : Evidence from Idiosyncratic Judge Harshness
Eren, Ozkan - 2017
This paper contributes to the debate on the impact of juvenile punishment on adult criminal recidivism and high school … to utilize information on the exact types of crimes committed, as well as the type and duration of punishment imposed …
Persistent link: https://www.econbiz.de/10012455109