How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning,
Sebastian Eichfelder, Jonas Knaisch and Kerstin Schneider,
from arqus - Arbeitskreis Quantitative Steuerlehre
(2023)
Keywords: business taxation, user cost of capital, tax elasticity, real investment
R&D tax credits and the acquisition of startups,
William McShane and Merih Sevilir,
from Halle Institute for Economic Research (IWH)
(2023)
Keywords: indirect effects, innovation, mergers and acquisitions (M&A), research and development (R&D), startups, tax credits
Wealth and Income Responses to Dividend Taxation: Evidence from France,
Marie-Noëlle Lefèbvre and Eddy Zanoutene,
from HAL
(2022)
Keywords: Dividend taxation,Wealth Tax,Efficiency
On the need to anticipate behavioral responses to policies: the case of multiple refilings on taxpayer behavior in Ecuador,
Leopoldo Gómez-Rámirez and Gonzalo Sanchez,
from University Library of Munich, Germany
(2023)
Keywords: Tax compliance; refiling; tax evasion; Ecuador; policies future effects
Welfare Reform and Migrant’s Long-term Labor Market Integration,
Johannes Kunz and Anna Zhu,
from Centre for Health Economics, Monash University
(2023)
Keywords: Welfare reform, labor market outcomes, migration, job quality
The Welfare Economics of Reference Dependence,
Daniel Reck and Arthur Seibold,
from National Bureau of Economic Research, Inc
(2023)
Revisiting the Countercyclicality of Fiscal Policy,
João Tovar Jalles, Youssouf Kiendrebeogo, Raphael Lam, Roberto Piazza,
from ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa
(2023)
Keywords: Countercyclical fiscal policy; automatic stabilizers; discretionary ficsal policy; fiscal multipliers, stabilization coefficients; local projection.
Employment versus Efficiency: Which Firms Should R&D Tax Credits Target?,
Anna Bernard, Rahim Lila and Joana Silva,
from Gabinete de Estratégia e Estudos, Ministério da Economia
(2023)
Keywords: R&D tax credits, Innovation, SIFIDE, Matching, Differences-in-Differences
The Effects of an Unconditional Cash Transfer on Mental Health in the United States,
Clemente Pignatti and Zachary Parolin,
from Institute of Labor Economics (IZA)
(2023)
Keywords: child tax credit, mental health, public policy
Tax policies, informality, and real wage rigidities,
Andres Garcia-Suaza, Fernando Jaramillo and Marlon Salazar,
from Banco de la Republica de Colombia
(2023)
Keywords: Informality, payroll taxes, fiscal policy, enforcement, search frictions, shirking, Informalidad, Impuestos a la nómina, Política fiscal, Aplicación de la ley, Busqueda y Emparejamiento
Global public goods, fiscal policy coordination, and welfare in the world economy,
Pierre-Richard Agénor and Luiz Awazu Pereira da Silva,
from Bank for International Settlements
(2023)
Keywords: global public goods, endogenous growth, fiscal policy coordination, optimal taxation
Raising America's future: search for optimal child-related transfers,
Oliwia Komada,
from GRAPE Group for Research in Applied Economics
(2023)
Keywords: family policy, social security system, welfare, income risk
Public Disclosure and Tax Compliance: Evidence from Uganda,
Tanner Regan and Priya Manwaring,
from The George Washington University, Institute for International Economic Policy
(2023)
Keywords: property tax, tax morale, public disclosure, shaming