A Laffer curve has existed in the international corporate tax sphere since the 1980s.

R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D...

Corporate taxes exert a variety of effects on business behaviour. A wealth of empirical evidence assesses the magnitude of these behavioural margins of taxation. This article offers an up-to-date review and aims to provide common ground by computing for each distortion the semi-elasticity of the...

Extensive empirical research concerning the impact of taxes on corporate decisions has had trouble identifying seemingly obvious effects. Perhaps the problem is that the seemingly obvious tax predictions are not quite right. We provide an equilibrium model with both corporate and personal taxes....

This paper uses administrative panel micro-data of Israeli firms between 2006 and 2015 to calculate Corporate Laffer Tax rate. During this period, the corporate tax rate was gradually reduced, and raised back at the end of the sample. We first propose a theoretical model where three effects...