Viitteet 1-5 / 5
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(Valtion taloudellinen tutkimuskeskus, 2017-04-28)
We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...
Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
(Oxford University Press, 2017)
In this study, we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in ...
The elasticity of taxable income and income-shifting: what is “real” and what is not?
(Springer Verlag, 2016)
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...
Firm types, price-setting strategies, and consumption-tax incidence
We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...
Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...