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Year of publication
Subject
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Steuervergünstigung 8,463 Tax incentive 8,197 USA 1,671 United States 1,647 Theorie 1,258 Theory 1,245 Einkommensteuer 1,170 Income tax 1,142 Deutschland 995 Germany 909 Steuerpolitik 806 Tax policy 763 Steuerwirkung 592 Tax effects 566 Wirkungsanalyse 515 Impact assessment 506 Unternehmensbesteuerung 500 Corporate taxation 494 Körperschaftsteuer 474 Corporate income tax 467 Steuerreform 434 Tax reform 425 Subvention 404 Subsidy 389 Altersvorsorge 375 Investitionspolitik 371 Retirement provision 370 Investment policy 364 Sparen 344 Savings 340 Industrieforschung 324 Industrial research 320 Fundraising 296 Arbeitsangebot 282 Großbritannien 279 EU-Staaten 277 Labour supply 275 Auslandsinvestition 272 United Kingdom 271 EU countries 270
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Online availability
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Free 3,282 Undetermined 941
Type of publication
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Book / Working Paper 4,961 Article 3,479 Journal 23
Type of publication (narrower categories)
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Article in journal 2,969 Aufsatz in Zeitschrift 2,969 Graue Literatur 1,995 Non-commercial literature 1,995 Working Paper 1,575 Arbeitspapier 1,542 Aufsatz im Buch 465 Book section 465 Hochschulschrift 252 Amtsdruckschrift 238 Government document 238 Thesis 187 Collection of articles of several authors 96 Sammelwerk 96 Bibliografie enthalten 50 Bibliography included 50 Konferenzschrift 44 Advisory report 42 Gutachten 42 Conference proceedings 29 Dissertation u.a. Prüfungsschriften 29 Collection of articles written by one author 28 Conference paper 28 Konferenzbeitrag 28 Sammlung 28 Article 27 Aufsatzsammlung 23 Statistik 15 Statistics 14 Research Report 12 Mehrbändiges Werk 11 Multi-volume publication 11 Case study 9 Fallstudie 9 Gesetz 9 Law 9 Rezension 8 Guidebook 7 Ratgeber 7 Amtliche Publikation 5
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Language
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English 7,082 German 1,102 French 89 Undetermined 42 Russian 39 Spanish 35 Italian 30 Polish 11 Finnish 10 Swedish 8 Portuguese 7 Dutch 6 Danish 5 Croatian 3 Ukrainian 2 Czech 1 Hungarian 1 Sinhalese 1 Slovak 1 Slovenian 1 Tamil 1 Chinese 1
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Author
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Poterba, James M. 60 Gruber, Jonathan 38 Haufler, Andreas 35 Metcalf, Gilbert E. 34 Hines, James R. 30 Neumark, David 28 Spengel, Christoph 27 Feldstein, Martin S. 26 Saez, Emmanuel 26 Scholz, John Karl 25 Fuest, Clemens 23 Auerbach, Alan J. 22 Scharf, Kimberly A. 22 Shapiro, Matthew D. 21 Desai, Mihir A. 20 Boss, Alfred 19 Mintz, Jack M. 19 Rosenschon, Astrid 19 Stabile, Mark 19 Böhringer, Christoph 18 Dynarski, Susan M. 18 Gale, William G. 18 Hanson, Andrew 18 Burman, Leonard E. 17 Chirinko, Robert S. 17 Goldin, Jacob 17 Kaplow, Louis 17 Michelmore, Katherine 17 Slemrod, Joel 17 Altshuler, Rosanne 16 Bach, Stefan 16 Dharmapala, Dhammika 16 Flood, Lennart 16 Grossmann, Volker 16 Klemm, Alexander 16 Panteghini, Paolo 16 Peichl, Andreas 16 Souleles, Nicholas S. 16 Hemels, Sigrid 15 Huizinga, Harry 15
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Institution
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National Bureau of Economic Research 237 OECD 39 USA / General Accounting Office 17 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 16 USA / Congress / House of Representatives / Committee on Ways and Means 12 USA / Congress / Senate / Committee on Finance 11 Europäische Kommission 9 Verlag Dr. Kovač 9 USA / Joint Committee on Taxation 8 American Enterprise Institute for Public Policy Research 7 Deutschland / Bundesministerium der Finanzen 7 United States / Congress / House / Committee on Ways and Means 7 Deutsches Institut für Wirtschaftsforschung 6 Deutschland / Bundesregierung 6 Institut für Weltwirtschaft 6 International Bureau of Fiscal Documentation 6 Organisation for Economic Co-operation and Development 6 Österreichisches Institut für Wirtschaftsforschung 6 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 5 Institute for Fiscal Studies 5 USA / Government Accountability Office 5 United States / Congress / Senate / Committee on Finance 5 United States / Congress / Senate / Committee on Finance / Subcommittee on Taxation and Debt Management Generally 5 Zentrum für Europäische Wirtschaftsforschung 5 Climate Policy Initiative 4 Ifst 4 Kanada / Department of Finance 4 Springer Fachmedien Wiesbaden 4 USA / Congress / House of Representatives 4 USA / Subcommittee on Select Revenue Measures 4 United States / Congress / Senate / Committee on Finance / Subcommittee on Taxation and Debt Management 4 United States / Congressional Budget Office 4 Bund der Steuerzahler / Karl-Bräuer-Institut 3 Canadian Tax Foundation 3 Centre for Economic Policy Research 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 3 Erich-Schmidt-Verlag <Berlin> 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Federal Reserve Bank of Cleveland 3
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Published in...
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NBER working paper series 235 National tax journal 213 Working paper / National Bureau of Economic Research, Inc. 213 NBER Working Paper 202 Journal of public economics 100 CESifo working papers 96 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 76 Discussion paper series / IZA 60 Working paper 56 International tax and public finance 52 CESifo Working Paper Series 45 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 45 Public finance review : PFR 43 Der Betrieb 42 IZA Discussion Paper 42 Advances in taxation 40 Discussion paper / Centre for Economic Policy Research 37 Tax policy and the economy 36 Discussion paper 33 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 30 The American economic review 30 Economic development quarterly : the journal of American economic revitalization 29 Journal of state taxation 29 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 29 Municipal finance journal : the state and local financing and municipal securities advisor 27 FinanzArchiv : public finance analysis 25 Regional science & urban economics 24 Derivatives & financial instruments 23 ZEW discussion papers 21 Economics letters 20 Research policy : policy, management and economic studies of science, technology and innovation 20 Fiscal studies : the journal of the Institute for Fiscal Studies 19 IMF working paper 19 SOUTHMOD country report 19 Applied economics 18 Journal of urban economics 18 Working paper / World Institute for Development Economics Research 17 American economic journal / Economic policy : a journal of the American Economic Association 16 CESifo Working Paper 16 EUROMOD working paper series 16
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Source
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ECONIS (ZBW) 8,274 USB Cologne (EcoSocSci) 97 EconStor 76 USB Cologne (business full texts) 11 RePEc 3 OLC EcoSci 2
Showing 1 - 50 of 8,463
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A blueprint for a better tax treatment of pensions
Adam, Stuart; Delestre, Isaac; Emmerson, Carl; … - 2023
How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support pension saving. Pensions are the biggest component of household wealth and are treated favourably by the tax system. That means getting pensions tax design right matters. It matters...
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Tax expenditures by race and hispanic ethnicity : an application of the U.S. Treasury Department's race and hispanic ethnicity imputation
Cronin, Julie-Anne; DeFilippes, Portia; Fisher, Robin - 2023
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Fuelling budget repair : how to reform fuel taxes for business
Terrill, Marion; Burfurd, Ingrid; Bradshaw, Natasha - 2023
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Can a carbon tax increase emissions? : the backfire effect of carbon tax recycling
Ravigné, Emilien; Nadaud, Franck - 2023
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Pandemic Tax Relief Pummels Child Poverty : Time to Make It Permanent
Lipman, Francine J. - 2023
Despite this phenomenal success and the Biden administration’s strong support, a divided Congress narrowly failed to extend these enhancements to 2022. The adverse impact was immediate. The January 2022 monthly child poverty rate increased by more than 40 percent to 17 percent in January 2022,...
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An Evaluation of the French Innovation Tax Credit
Bunel, Simon; Hadjibeyli, Benjamin - 2023
The Innovation tax credit (crédit d’impôt innovation, CII) is an extension of the Research tax credit (crédit d’impôt recherche, CIR) intended to boost the incentive effect of the latter on SMEs to encourage them to engage in the creation of new products via the development of prototypes...
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Does a Decrease in Pension Taxes Increase Retirement Savings? An Experimental Analysis
Blaufus, Kay; Milde, Michael; Spaeth, Alexandra - 2023
In a series of online experiments, we examine whether increasing the incentives to save by reducing the income tax rate on pensions results in higher savings. Our findings show that reducing the income tax rate on pensions has almost no significant effect on savings behavior. However, if we vary...
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Tax Benefits and Fairness in K–12 Education
Sugin, Linda - 2023
This Article examines the tax law’s subsidies for inequality and segregation in primary and secondary education, analyzing the federal charitable deduction and education savings plans, and state tax credits for education. It argues that the tax system diverts funds from traditional public...
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The Green Bonus of Tax Incentives : Evidence from China
WU, Qingyang; Wang, Yaqi; Wu, Jinxi; Shen, Guangjun - 2023
Based on a unique dataset of carbon emissions in China’s 2527 counties during 2008-2019 and 1.5 million firms’ energy use from National Tax Survey Dataset, we take advantage of the two rounds of accelerated depreciation policy for fixed assets in 2014 and 2015 in China as natural experiments...
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Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy
Bassetto, Jacopo; Ippedico, Giuseppe - 2023
Brain drain is a growing concern for many countries experiencing large emigration rates of their highly educated citizens. While several European countries have designed preferential tax schemes to attract high-skilled individuals, there is limited empirical evidence on the effectiveness of...
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Understanding pension saving among the self-employed
Cribb, Jonathan; Karjalainen, Heidi - 2023
Private pension saving among the self-employed population in the UK has been falling dramatically over the last few decades, and this has led to a heightened policy focus on how to boost pension saving among this group. In this report we analyse patterns of private pension saving among the...
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Trends in pension saving among the long-term self-employed
Karjalainen, Heidi - 2023
The number of self-employed workers has been rising rapidly in the UK in recent decades. At the same time, private pension participation among this group has fallen sharply, leading to increasing concern among policymakers about the preparedness for retirement of self-employed workers. This...
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The use of internal resources for the creation of innovation : an empirical analysis of Portuguese companies benefiting from tax incentives for research and development
Walter, Cicero Eduardo; Au-Yong-Oliveira, Manuel; … - In: International journal of innovation and technology … 20 (2023) 3, pp. 1-22
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Multinational taxation under pressure: the role of tax deductibility
Chen, Xuyang; Hindriks, Jean - 2023
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The Effects of Tax Incentive Combinations on Enterprise Technological Innovation
He, Na; Li, Xiangju - 2023
This study selects typical tax incentive policies in China and conducts regression analysis on panel data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 to gain a better understanding of the combined effect of tax incentives on enterprise technological innovation. We find...
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Are low-income households sensitive to tax incentives for energy efficiency investments? : evidence from French tax credit schemes
Bouisset, Pauline; Bornstein, Anna - 2023
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Quality-Aware Tax Incentives for Charitable Contributions
Halberstam, Zachary; Hines, James R. - 2023
This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for...
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Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy
Bassetto, Jacopo; Ippedico, Giuseppe - 2023
Brain drain is a growing concern for many countries experiencing large emigration rates of their highly educated citizens. While several European countries have designed preferential tax schemes to attract high-skilled individuals, there is limited empirical evidence on the effectiveness of...
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Tax expenditures in OECD countries : findings from the Global Tax Expenditures Database
Beznoska, Martin; Haldenwang, Christian von; Schüler, … - German Institute of Development and Sustainability - 2023
The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD countries between 1999 and today is examined. A look at the...
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Strategic investment tax incentives in africa : the case of tax holidays in uganda
Waiswa, Ronald; Rukundo, Solomon - 2023
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Impact of local corporate income taxes on the effective corporate income tax rates : excess taxation and tax deductibility in Japan
Uemura, Toshiyuki - 2023
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R&D Tax Credits, Technology Spillovers, and Firms’ Product Convergence
Byun, Seong K.; Oh, Jong-Min; Xia, Han - 2023
Using a difference-in-differences (DiD) setting that leverages the staggered adoption of R&D tax credits across the U.S. states, we show that after a firm receives the tax credits, products of its peers become significantly more similar to the recipient firm. Such product convergence is...
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The moderating role of corporate governance on tax incentives and real investments
Mohamad Faizuddin Alimon; Azmi, Anna Che; Mohd Zukhairi … - In: Asian journal of accounting & governance 19 (2023), pp. 1-9
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Superannuation tax concessions are overestimated (revised)*
Pincus, Jonathan - 2023
The (Callaghan) Retirement Income Review suggested that superannuation tax concessions are excessive, especially for those on higher incomes, and questioned their use other than to fund the superannuant’s living expenses. Favourable fiscal arrangements for superannuation are pervasive across...
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Estate Tax Avoidance and Private Benefit Through Charitable Giving
Brounstein, Jakob - 2023
I study how charitable contributions reported by nonprofit entities respond to variation in the federal and state estate tax rate. I focus on the asymmetric response by nonprofit vehicle type to changes in federal and state estate tax policy in the US since 2000, distinguishing between private...
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Hypothetical tax-benefit reforms in Hungary : shifting from tax relief to cash transfers for family support
Agúndez García, Ana; Christl, Michael - 2023
This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EUSILC data. We find that both reforms have an...
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Improving the utilisation of the fringe benefits tax concession by Public Benevolent Institutions
Zabar, Joseph; Jefferson, Ben - 2023
Public Benevolent Institutions (PBIs) are a class of charity which are entitled to access a Fringe Benefits Tax (FBT) Concession. We explore the history of this concession and how it has evolved since its introduction. The paper also identifies barriers which inhibit access to the FBT Concession...
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Should Credit Card Rewards Be Taxed?
Shy, Oz - 2023
Rewards that consumers receive on credit card payments influence their payment choice. They are not taxed but merchants deduct card fees from their taxes. This article analyzes the tax effects in a model where card companies set interchange fees, consumers choose their preferred payment method,...
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Tax-price elasticities of charitable giving and selection of declaration : panel study of South Korea
Kato, Hiroki; Goto, Tsuyoshi; Kim, YoungRok - 2023
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¿Políticas tributarias para el desarrollo? : un estudio sobre el cambio de régimen de beneficios tributarios en la región San Martín
Mendoza, José Antonio - 2023 - Primera edición digital
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Quality-aware tax incentives for charitable contributions
Halberstam, Zachary; Hines, James R. - 2023
This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for...
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Can tax incentives bring brains back? : returnees tax schemes and high-skilled migration in Italy
Bassetto, Jacopo; Ippedico, Giuseppe - 2023
Brain drain is a growing concern for many countries experiencing large emigration rates of their highly educated citizens. While several European countries have designed preferential tax schemes to attract high-skilled individuals, there is limited empirical evidence on the effectiveness of...
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Do household tax credits increase the demand for legally provided services?
Burgstaller, Lilith; Doerr, Annabelle; Necker, Sarah - 2023
We study the causal effects of household tax credits on the willingness to demand legally provided services using two survey experiments with 1.974 German homeowners. Participants choose between hypothetical offers of service providers and are randomly assigned to a policy scenario 1) without a...
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Energy tax exemptions and industrial production
Gerster, Andreas; Lamp, Stefan - 2023
Environmental policies are often accompanied by exemptions for energy-intensive and trade-exposed industrial firms to avoid leakage from regulated to unregulated jurisdictions. This paper investigates the impact of a large electricity tax exemption on production levels, employment, and input...
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Impact assessment of innovation tax incentives in Brazil
Colombo, Daniel Gama e; Cruz, Hélio N. da - In: Innovation & management review 20 (2023) 1, pp. 28-42
Purpose - This paper evaluates the effects of tax incentives on business innovation in Brazil that were established by Law 11,196/05 (the "Fiscal Incentives Law") to test whether they have had a positive impact on beneficiary firms' innovation input and output and on their performance....
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Instrument policy mix and firm size : is there complementarity between R&D subsidies and R&D tax credits?
Petrin, Tea; Radicic, Dragana - In: The journal of technology transfer 48 (2023) 1, pp. 181-215
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Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 59-109
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Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two
Wamuyu, Ruth; Owens, Jeffrey - In: Transnational corporations : investment and development 30 (2023) 1, pp. 49-77
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Pareto-improving tax reforms and the earned income tax credit
Bierbrauer, Felix; Boyer, Pierre C.; Hansen, Emanuel - In: Econometrica : journal of the Econometric Society, an … 91 (2023) 3, pp. 1077-1103
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Hypothetical tax-benefit reforms in Hungary : shifting from tax relief to cash transfers for family support
Christl, Michael; Agúndez García, Ana - 2023
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R&D tax credits and the acquisition of startups
McShane, William; Sevilir, Merih - Leibniz-Institut für Wirtschaftsforschung Halle - 2023
We propose a novel mechanism through which established firms contribute to the startup ecosystem: the allocation of R&D tax credits to startups via the M&A channel. We show that when established firms become eligible for R&D tax credits, they increase their R&D and M&A activity. In particular,...
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Assessing the fertility effects of childcare cost subsidies : evidence from the Child and Dependent Care Tax Credit
Averett, Susan; Yang Wang - 2023
We examine the impact of the Child and Dependent Care Tax Credit (CDCTC) on fertility and parental investment in children. The CDCTC aims to support working parents but its availability only to families with children incentivizing having more children or increasing investment in existing ones....
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Tax breaks for incentive pay, productivity and wages : evidence from a reform in Italy
Damiani, Mirella; Pompei, Fabrizio; Ricci, Andrea - In: British journal of industrial relations : BJIR ; an … 61 (2023) 1, pp. 188-213
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The Child Tax Credit over time by family type : benefit eligibility and poverty
Brehm, Margaret E.; Malkova, Olga - 2023
We examine disparities in Child Tax Credit (CTC) eligibility and anti-poverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By...
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The effects of an unconditional cash transfer on mental health in the United States
Pignatti, Clemente - 2023
Mental health conditions have worsened in many countries in recent decades. The provision of unconditional cash transfers may be one effective policy strategy for improving mental health, but causal evidence on their efficacy is rare in high-income countries. This study investigates the mental...
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Taxation and innovation : how R&D tax credit schemes foster innovation in the private sector
Falck, Oliver; Kerkhof, Anna; Pfaffl, Christian - In: econPol Forum : a bi-monthly journal on European … 24 (2023) 4, pp. 61-66
Research and Development (R&D) is crucial to secure continued economic growth and prosperity. Private sector investments in R&D are typically too low, which constitutes a market failure. Governments use R&D tax credit schemes to compensate for this failure. Input-based tax credit schemes and...
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Serving the right menu of R&D policy instruments to firms : an analysis of policy mix sequencing
Lenihahn, Helena; Mulligan, Kevin; Perez-Alaniz, Mauricio; … - 2023
The R&D policy instrument mix concept has become increasingly important for understanding how public R&D support drives firm-level R&D. To-date, empirical studies have conceptualised the instrument mix as a static unit, whereby firms receive multiple policy instruments at one point in time....
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Tax bunching of very high earners : evidence from Australia's Division 293 tax
Carter, Andrew; Breunig, Robert - 2023
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Effects of the expanded child tax credit on household spending : estimates based on U.S. consumer expenditure survey data
Schild, Jake; Collyer, Sophie M.; Garner, Thesia Isedora; … - 2023
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The (Dis)Connection between R&D and Productivity in China : Policy Implications of R&D Tax Credits
Liu, Qing; Larry, Qiu; Wei, Xing; Zhan, Chaoqun - 2023
We use Chinese firm-level data from 2001 to 2007 to estimate the (dis)connection between firms’ R&D and productivity and find that the productivity effect of R&D investment is very low. We conjecture that firms conduct/report unproductive R&D in order to obtain policy benefits. To explore this...
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