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Tax Enforcement (De)Centralization : Tax Compliance Versus Competitiveness

van der Geest, Jesse - 2019

We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement....

Persistent link: https://www.econbiz.de/10012889436

Pouring Oil on Fire : Interest Deductibility and Corporate Debt

Dallari, Pietro - 2019

This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...

Persistent link: https://www.econbiz.de/10012895074

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

Harju, Jarkko - 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/10012979534

From Financial to Real Economic Crisis : Evidence from Individual Firm-Bank Relationships in Germany

Dwenger, Nadja - 2015

transmission of bank distress to the real economy - in particular, to real investment and labor employment by nonfinancial firms … supply downsize their real investment and labor employment significantly. This effect is larger for firms that are unable to …

Persistent link: https://www.econbiz.de/10013013718

Economic Stimulus at the Expense of Routine-Task Jobs

Tuzel, Selale - 2020

Do investment tax incentives improve job prospects for workers? We explore states' adoption of a major federal tax … massive establishment-level datasets on occupational employment and computer investment, we find that when states expand … investment incentives, eligible firms immediately increase their equipment and skilled employees; however, they reduce their …

Persistent link: https://www.econbiz.de/10012853439

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

Harju, Jarkko - 2016

Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms respond to such rules, and what are the underlying mechanisms behind the...

Persistent link: https://www.econbiz.de/10012988976

The German Business Panel : Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic

Bischof, Jannis; Doerrenberg, Philipp; Rostam-Afschar, Davud - 2021

We introduce the German Business Panel (GBP), a novel large-scale survey of German firms. The GBP periodically surveys executives and key decision-makers in a representative sample of German firms, taking stock of their perceptions, views, and expectations. A particular focus of the survey is on...

Persistent link: https://www.econbiz.de/10013241669

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

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/10012251340

Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003

Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio - CESifo - 2013

To what extent does a tax credit affect firms’ R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms’ R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...

Persistent link: https://www.econbiz.de/10010877675