Haku
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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 ...
Firm Responses to an Interest Barrier: Empirical Evidence
(Valtion taloudellinen tutkimuskeskus, 2017-06-27)
This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...
The effects of tax-deductible reserves on investment incentives
(Valtion taloudellinen tutkimuskeskus, 2017-08-18)
This paper investigates how tax-deductible reserves affect the incentive to invest. We consider two different variants: a periodization reserve (PER), which allows the firm to defer tax payments for a certain number of ...