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

consumers worse-off in the presence of a welfare maximizing tax/subsidy policy. A rise in the number of more cost inefficient …

Since 1997, the Netherlands has had a tax allowance scheme that was introduced to promote investments in energy …-saving technologies and sustainable energy production. This so-called Energy Investment Tax Allowance (EIA in Dutch) reduces up … production durable d’énergie. Appelé Energy Investment Tax Allowance (déduction fiscale au titre des investissements énergétiques …

This paper investigates whether the U.S. repatriation tax for U.S. multinational corporations affects foreign … investment. Our results show that the locked-out cash due to repatriation tax costs is associated with a higher likelihood of … foreign (but not domestic) acquisitions. We also find a negative association between tax-induced foreign cash holdings and the …

economic growth in most states prompted some to suspend gas tax collections to stimulate economic activity. Given such interest … is the impact of higher energy prices on state employment, and 2) what is the impact of a gas tax suspension. We find … efficacy of a gas tax suspension. …

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 …

Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting … comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in … domestic SSB sales, vis-à-vis bottled water. The soda tax hindered SSB firms' financial health, namely net income, ability to …

This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. Specifically …, we assess the potential R&D-enhancing effect on recipients of R&D tax credits compared with their non … show that recipients of R&D tax credits appear on average to have 93.53% higher R&D expenditures and a 14.47% higher growth …