In many countries, saving in a private pension is tax-advantaged to encourage saving for retirement; however, there is … saving to tax incentives for employees in England and Wales using employer-reported panel data on pension contributions … between 2005 and 2019. For identification, I exploit a kink in the income tax schedule where there is a large, discontinuous …

significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the … tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia. …This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess …

politicians. Citizens are the only producers of a single good and choose the proportion of their income to declare to the tax … authorities. Politicians decide upon the allocation of the tax revenue between environmental protection and education activities …, one associated with high and another with low corruption. Corrupted politicians induce high levels of tax evasion …

mitigate the effect of tax rate uncertainty on investment timing. -- Capital Levy ; Corporate Taxation ; Default Risk ; Real …In this paper we apply a real-option model to study the effects of tax rate uncertainty on a firm's decisions. In doing … so, we depart from the relevant literature, which focuses on fully equity-financed investment projects. By letting a …

of tax reforms and the allocation of the additional tax burden. Using an original fine-grained dataset of tax reforms … reform during electoral times. Moreover, the presence of an IMF program affects the tax instruments chosen: countries with a … program increase the value-added tax, while those without raise the personal income tax. Finally, the ideology of the …

augments investment specific technological change. We characterize the first best fiscal policy and show that there exist … several labor and capital tax-subsidy combinations that decentralize the planner's growth rate. The optimal factor income tax … explains why many advanced economies experiencing similar growth rates have widely varying factor income tax rates …

not make as big of a difference to tax revenues and investment plans as do, for example, changes in international …In this paper, the author examines the current structure of the tax system for hydrocarbon production in Trinidad and … Tobago in light of global trends in hydrocarbon taxation. Some of the main features of the tax regime are compared and …