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How Responsive are Firms to the Corporate Wealth Tax?

Gomez, Camilo - 2019

The corporate wealth tax is commonly associated with a non-optimal policy in terms of fiscal revenue and efficiency. However, there is no empirical evidence regarding the behavioral response of firms to this tax. By using a "bunching" methodology, which takes advantage of the non-linearities...

Persistent link: https://www.econbiz.de/10012863010

The Effect of Tax Policies on Corporate Risk-Taking : Evidence From Bonus Depreciation

Gkikopoulos, Spyridon - 2022

This study examines corporate risk-taking decisions in response to corporate taxable income shifts in the United States. I exploit bonus depreciation, a tax policy implemented in 2001 that induced industry-specific variation in accelerated depreciation schedules, to implement a...

Persistent link: https://www.econbiz.de/10014236874

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/10014238698

Predicting Firms’ Taxpaying Behaviour Using Artificial Neural Networks : The Case of Indonesia

Rosid, Arifin - 2022

Due to the complexity of tax and the time and resources needed to monitor and examine tax returns, tax noncompliance is challenging to detect. Big data and sophisticated analytics might help tax authorities extract actionable data insights. Using income tax record data, this paper employs an...

Persistent link: https://www.econbiz.de/10013492311

Did the Paycheck Protection Program Support Small Business Activity?

Mac, Chi; Wheat, Chris - 2022

The COVID-19 pandemic has been a widespread and prolonged disruption to life in the U.S. since a national emergency was declared on March 13, 2020. Small businesses saw substantial revenue declines in the initial months. Expenses also declined commensurately, reflecting lower revenues as well as...

Persistent link: https://www.econbiz.de/10013306704

Enhancing Tax Compliance in the Dominican Republic Through Risk-Based Vat Invoice Management

Alonso, Cristian; Feliz, Ledys; Gil, Patricia; Pecho, Miguel - 2022

Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra...

Persistent link: https://www.econbiz.de/10013306750

How does corporate taxation affect business investment? : Evidence from aggregate and firm-level data

Hanappi, Tibor - 2023

Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the … both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the … cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business …

Persistent link: https://www.econbiz.de/10014435772

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 - In: Journal of the Japanese and International Economies 31 (2014) C, pp. 72-97

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/10010744094

Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform

Masso, Jaan; Meriküll, Jaanika; Vahter, Priit - Eesti Pank - 2011

global economic crisis. A positive effect on investment and labour productivity has also been found …

Persistent link: https://www.econbiz.de/10009003005

GROSS PROFIT TAXATION VERSUS DISTRIBUTED PROFIT TAXATION AND FIRM PERFORMANCE: EFFECTS OF ESTONIA’S CORPORATE INCOME TAX REFORM

Masso, Jaan; Meriküll, Jaanika; Vahter, Priit - Majandusteaduskond, Tartu Ülikool - 2011

contributed positively to firms’ survival during the recent global economic crisis. A positive effect on investment and labour …

Persistent link: https://www.econbiz.de/10008873258