Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … is still part of the Dutch energy policy mix. Our evaluation of the EIA contains four lessons. First, the use of tax …

little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010 …-14, we investigate the link between firm size and profit shifting. We estimate that firms owned by a parent in a tax haven … avoid taxation on as much as 80 per cent of their true income. However, this aggregate tax loss conceals large differences …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal … tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a … corporations' debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. -- Neutral dividend tax …

. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards … profit tax rate changes. This paper sets out to fill part of the void. We implement a simple tax system and focus on risky … hence cause distortions. We analytically identify a set of neutral tax rates (tax regimes) that preserve the critical post-tax …