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This paper analyzes how exporters are affected by corporate tax reforms in destination markets. We introduce tax policy in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower corporate tax rates. This competitive effect induces firms...
Persistent link: https://www.econbiz.de/10012060880
This paper analyzes how exporters are affected by corporate tax reforms in destination markets. We introduce tax policy in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower corporate tax rates. This competitive effect induces firms...
Persistent link: https://www.econbiz.de/10012064599
This paper analyzes how exporters are affected by corporate tax reforms in destination markets. We introduce tax policy in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower corporate tax rates. This competitive effect induces firms...
Persistent link: https://www.econbiz.de/10012861462
This paper analyzes how exporters are affected by corporate tax reforms in destination markets. We introduce tax policy in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower corporate tax rates. This competitive effect induces firms...
Persistent link: https://www.econbiz.de/10012863471
Persistent link: https://www.econbiz.de/10000705059
Persistent link: https://www.econbiz.de/10010210881
effects on decision making under uncertainty to moral hazard settings. In a benchmark case we find that, as confirmed in …
Persistent link: https://www.econbiz.de/10013086656
We investigate the association between tax avoidance and offshore activities using a new text-based measure for offshore activities based on Hoberg and Moon (2017, 2019). Our evidence shows that although providing cross-border tax avoidance opportunities, offshore activities reduce the marginal...
Persistent link: https://www.econbiz.de/10013312805
Policy efforts to revitalise entrepreneurship and investment in Spain are key to generating growth and new jobs. The government has a substantial reform program to make it easier to do business in Spain, which should in some cases be deepened. Boosting economic growth requires a new generation...
Persistent link: https://www.econbiz.de/10010464863
practices of others. That some firms converge relatively slowly to the productivity frontier suggests the existence of factors … that cause them to underinvest in their productivity. In this paper we explore how far higher rates of corporate taxation … affect firm productivity convergence by reducing the after tax returns to productivity enhancing investments for small firms …
Persistent link: https://www.econbiz.de/10013082805