We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...

The theory of corporate tax incidence suggests that corporate taxes are more likely to harm labor in a globally integrated economy. However, a review of the prior empirical work in this area fails to reveal persuasive empirical evidence of adverse effects on labor, since these studies have...

This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014).The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital...

The Great Financial Crisis has increased concerns about whether corporations are paying a ‘fair' amount of tax in different countries. This begs the question of what a ‘fair' amount of tax is. The question is complicated by the continuing lack of clarity about the economic incidence of...

In this study, we investigate cost behavior of companies in Organisation for Economic Co-operation and Development (OECD) member countries before corporate tax rate cuts become effective. We consider such events to generate strong incentives for intertemporal cost shifting. We analyze the time...

Countries heavily rely on tax revenue for their welfare programs, which aim to reduce inequalities. Taxes are countries' main sources of revenue and provide funding for governmental expenditures. A country's spending is usually divided into categories: mandatory, discretionary, and interest on...