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The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold

Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - 2016

There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...

Persistent link: https://www.econbiz.de/10011555557

Corporate investment decisions under political uncertainty

Riem, Marina - 2016

I investigate how political uncertainty influences corporate investment decisions employinga unique panel dataset of … ingovernment policies firms are faced with. I therefore augment the neo-classical investment model by a measure of political … uncertainty resulting from the electoral process.The results show that realized investment ratios decreased by 10.5% in years when …

Persistent link: https://www.econbiz.de/10011586862

How Do Firms Respond to Place-Based Tax Incentives?

Ku, Hyejin; Schönberg, Uta; Schreiner, Ragnhild C. - 2018

In this paper, we evaluate the effects of payroll tax changes on firm behavior, by exploiting a unique policy setting in Norway, where a system of geographically differentiated payroll taxes was suddenly abolished due to an EU regulation. We find that firms are only partially able to shift the...

Persistent link: https://www.econbiz.de/10014533043

Expected effects of the US tax reform on other countries: Global and local survey evidence

Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2020

US intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in … negative impact on tax revenues and investment in countries with close economic ties to the US. …

Persistent link: https://www.econbiz.de/10012255073

A carbon horse race: Abatement subsidies vs. permit trading in Switzerland

Hintermann, Beat; Žarković, Maja - 2020

-and-control elements plus a sizeable abatement subsidy. Our paper informs about this tripartite climate policy, which is unique in the …

Persistent link: https://www.econbiz.de/10012614648

Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit

Carbonnier, Clément; Malgouyres, Clément; Py, Loriane; … - 2021

Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a...

Persistent link: https://www.econbiz.de/10012658262

Investment Tax Credits and the Response of Firms

Lerche, Adrian - 2022

This paper estimates the direct effects of investment tax credits on firms' production behavior and the additional …

Persistent link: https://www.econbiz.de/10013470431

Investment tax credits and the response of firms

Lerche, Adrian - 2022

This paper estimates the direct effects of investment tax credits on firms' production behavior and the additional …

Persistent link: https://www.econbiz.de/10014278573

Expected effects of the US tax reform on other countries: global and local survey evidence

Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International Tax and Public Finance 27 (2020) 6, pp. 1608-1630

USA intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in … negative impact on tax revenues and investment in countries with close economic ties to the USA. …

Persistent link: https://www.econbiz.de/10014503784

Essays on the Behavior of Firms and Politicians

Riem, Marina - 2017

influences corporate investment decisions employing data on firms' self-reported investment realizations, plans and revisions …. The results show that realized investment ratios decreased in years when state elections occurred relative to the average … investment ratio in years with no state election. Firms however seem to anticipate electoral uncertainty already when making …

Persistent link: https://www.econbiz.de/10011698363