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Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2018

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...

Persistent link: https://www.econbiz.de/10011893495

Effects of a reduction in employers' social security contributions : evidence from Spain

Campoy-Muñoz, Pilar; Cardenete Flores, Manuel Alejandro; … - 2016

Programs to reduce employers' social security contributions are being widely discussed in both the political arena and academic forums as tools for promoting economic growth and boosting employment. This paper employs a computable general equilibrium model to assess the economic impact on the...

Persistent link: https://www.econbiz.de/10011495838

Capital structure and corporate taxation

Stöckl, Matthias; Winner, Hannes - 2010

-- Capital Structure ; Corporate Taxation …

Persistent link: https://www.econbiz.de/10009731766

Capital structure, corporate taxation and firm age

Pfaffermayr, Michael; Stöckl, Matthias; Winner, Hannes - 2008

This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard … model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a … taxation, a firm's age and its debt to asset ratio. To test these hypotheses empirically, we use a cross-section of 405 …

Persistent link: https://www.econbiz.de/10009731787

Capital structure, corporate taxation and firm age

Pfaffermayr, Michael; Stöckl, Matthias; Winner, Hannes - 2009

This paper analyzes the relationship between corporate taxation, firm age and debt. We adapt a standard model of … capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically … model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate …

Persistent link: https://www.econbiz.de/10009732574

Subsidies and Growth : Evidence from China

Wang, Chunyang - 2023

This paper employs a new empirical approach to estimate the impact of subsidies on growth and productivity. Our key innovation is to use local political leader geographic rotation as a source of exogenous variation. By using Chinese Industrial Census data from 1999 to 2013, we find that more...

Persistent link: https://www.econbiz.de/10014346245

The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries

Kohlhase, Saskia - 2020

territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the …

Persistent link: https://www.econbiz.de/10012855314

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

Tazhitdinova, Alisa - 2020

I explore labor supply responses to an unusually large and salient notch generated by the “Mini-Job” program in Germany. Using administrative data, I document three findings. First, despite the unusually large magnitude of incentives, earnings elasticities are modest, even after accounting...

Persistent link: https://www.econbiz.de/10012856047

Unlocking Trapped Foreign Cash, Investor Types, and Firm Payout Policy

Olson, Erik - 2020

I study whether trapped foreign cash levels and investor type explain variation in US-based multinationals' payout policy responses to tax-repatriation-driven cash windfalls. To do so, I use the deemed mandatory repatriation of trapped foreign cash included in the 2017 Tax Cuts and Jobs Act...

Persistent link: https://www.econbiz.de/10012847022

Real Effects of Private Country-by-Country Disclosure

De Simone, Lisa - 2020

We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to European tax authorities on multinational firms' corporate real activities and organizational structures. We exploit the threshold-based application of this 2016 disclosure rule to conduct...

Persistent link: https://www.econbiz.de/10012849041