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Measuring the Effects of the Global Tax Reform - Evidence from High-frequency Data

Gomez Cram, Roberto; Olbert, Marcel - 2022

-location-based profit taxation (Pillar 1) and a global minimum tax rate of 15% (Pillar 2). Using high-frequency asset price movements around …

Persistent link: https://www.econbiz.de/10013297506

Accounting for Behavioral Considerations in Business Tax Reform : The Case of Expensing

Batchelder, Lily L. - 2017

One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...

Persistent link: https://www.econbiz.de/10012964796

The Shaky Case for a Business Cash-Flow Tax Over a Business Income Tax

Batchelder, Lily L. - 2021

Traditional economic theory holds that a business cash-flow tax is superior to a business income tax because it is more efficient and progressive. But much of the literature espousing this view does not explicitly specify the full range of assumptions underlying these claims, let alone explore...

Persistent link: https://www.econbiz.de/10013251767

Sales Taxation of Business Inputs : Existing Tax Distortions and the Consequences of Extending the Sales Tax to Business Services

Cline, Robert J. - 2016

The authors examine the effect of sales taxes on business services and say that states should not extend sales taxes to those services. States should not tax business inputs, the authors say; businesses are already paying more than $100 billion in sales taxes on services, they calculate

Persistent link: https://www.econbiz.de/10012748166

Corporate Taxation in a Modern Monetary Economy : Legal History, Theory, Prospects

Grey, Rohan - 2018

Corporate taxation is a perennially controversial topic in American politics. In fact, it may be the tax policy … controversy that most Americans are aware of and even have an opinion about. Nevertheless, the purpose of corporate taxation is … contemporary and historical corporate tax policy debates based on three common justifications for taxation: the “revenue …

Persistent link: https://www.econbiz.de/10012916365

Entreprenörskap och egenfinansiering — om den privata förmögenhetsbildningens teoretiska och praktiska betydelse för entreprenörskapets omfattning

Johnsson, Richard - Ratioinstitutet - 2004

Egenfinansieringen har stor betydelse för om människor ska ta steget till att bli entreprenörer. Det har fastslagits i en rad empiriska studier och ett välkänt forskningsresultat. Det är emellertid inte lika klart hur den teoretiska förklaringen till detta empiriska samband ser ut. De...

Persistent link: https://www.econbiz.de/10005190447

Economic policy and confidence of economic agents: A causal relationship?

Dajčman, Silvo - In: Review of Economic Perspectives 20 (2020) 4, pp. 471-484

The purpose of this paper is to study whether innovations in monetary and fiscal policy are a leading indicator of future business and consumer confidence and reverse applying the panel Granger causality analysis to two periods in the history of the euro area: before and after the start of the...

Persistent link: https://www.econbiz.de/10012819394

Economic policy and confidence of economic agents : a causal relationship?

Dajčman, Silvo - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 4, pp. 471-484

Persistent link: https://www.econbiz.de/10012817847

The investment effect of fiscal consolidation

Albrizio, Silvia; Lamp, Stefan - Department of Economics, European University Institute - 2014

This paper investigates the relationship between fiscal consolidation, business plans and firm investment. Based on a detailed narrative of tax changes in Germany covering 40 years of fiscal adjustments, we define and exploit the exogenous variation of tax bills to quantify the effect of tax...

Persistent link: https://www.econbiz.de/10010938029

Boosting Confidence: Is there a Role for Fiscal Policy?

Konstantinou, Panagiotis; Tagkalakis, Athanasios - 2011

This paper investigates the widely held view that expansionary fiscal policy can boost consumer and business confidence, which will stimulate private spending and sustain economic activity. We find evidence in favor of this conjecture, i.e., cuts in direct taxes generate a positive effect on...

Persistent link: https://www.econbiz.de/10008852231