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Consideration Regarding the Taxation in Finland and Romania
Croitoru, Elena Lucia; Ungureanu, Mihai Dragoș - In: Annals of the University of Petrosani, Economics 12 (2012) 1, pp. 69-76
influenced the pressure in these two countries. The diversity of the fiscality in Finland and Romania reflecting the political …
Persistent link: https://www.econbiz.de/10011066990
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Neutral taxation of shareholder income?: corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
corporations' debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. …
Persistent link: https://www.econbiz.de/10010264543
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Anthropometric dividends of Czechoslovakia's break up
Costa-Font, Joan; Kossarova, Lucia - 2014
Processes of transition to democracy and country break up stand out as ideal experiments to estimate the impact of wide … institutional reform on well-being. Changes in population heights are regarded as virtuous pointers of well-being improvements in … and 0.148cm for Czechs. Although transition paths differ across the two countries, the absolute height gap between Slovaks …
Persistent link: https://www.econbiz.de/10010433968
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Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
Alstadsæter, Annette; Fjaerli, Erik - CESifo - 2009
corporations’ debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. …
Persistent link: https://www.econbiz.de/10005765924
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Fiscal Decentralization and Soft Budget Constraints
Andrey, Timofeev - EERC Research Network, Russia and CIS - 2002
Liberalization policies of transition have led to the mass reduction of enterprise subsidization which prevailed in …
Persistent link: https://www.econbiz.de/10005650275
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Job creation tax credits, fiscal foresight, and job growth : evidence from U.S. states
Chirinko, Robert S.; Wilson, Daniel J. - 2016
This paper studies the effects of job creation tax credits (JCTCs) enacted by U.S. states between 1990 and 2007 to gain insights about fiscal foresight (alterations of current behavior by forwardlooking agents in anticipation of future policy changes). Nearly half of the states adopted JCTCs...
Persistent link: https://www.econbiz.de/10011432544
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10012547036
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Rising allowances, rising rates : a Tinbergen rule for capital taxation
Clemens, Marius; Röger, Werner - 2021
The system of capital taxation consists of two instruments, namely a tax on profits and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when...
Persistent link: https://www.econbiz.de/10012698005
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Who carries the burden of the value-added tax? : evidence from Germany
Sultan, Samina - 2020
exogenous value-added tax reform in Germany, I use an event study and a differences-in-differences approach to investigate the … effects well in advance of the actual implementation of the value-added tax reform. …
Persistent link: https://www.econbiz.de/10012404571
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Will Germany's temporary VAT tax rates cut as part of the Covid-19 fiscal stimulus package boost consumption and growth?
Funke, Michael; Terasa, Raphael - 2020
On 3 June 2020, the German government announced a EUR 130 billion fiscal stimulus package to stimulate market demand and jumpstart the economy in the wake of the COVID-19 pandemic lockdown in the spring of 2020. The most prominent measure of this package is an unconventional fiscal policy in the...
Persistent link: https://www.econbiz.de/10012388013