Search Results - subject_exact:"Tax cut"

Fiscal policy during the cost-of-living crisis

Pidkuyko, Myroslav; Rossi, Raffaele - 2026

We study the household welfare effects of fiscal support during the 2021-2023 inflation surge. We compare two common policy responses: temporary VAT cuts on food and energy, and expansions of means-tested transfers. Using a quantitative heterogeneous-household model of saving, expenditure...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676450

Government consumption stabilizes the economy in the short run : tax cuts have a stronger albeit delayed effect

Dany-Knedlik, Geraldine; Kriwoluzky, Alexander; Kung, Jo-Ya - 2026

The reform of the debt brake and the special fund for infrastructure and climate neutrality have considerably expanded Germany's fiscal space. The associated fiscal policy shift not only opens up opportunities for additional public investment: The new funds can also be used for more government...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062843

Tax cuts versus profit shifting regulations

Bjertnæs, Geir H. M. - 2026

The literature highlights the importance of international coordination in both corporate tax rates and regulations governing profit shifting to ensure the effective taxation of multinational firms. This paper illustrates, within a stylized theoretical framework, that regulations limiting profit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073335

The limits of a broad VAT cut : pass-through heterogeneity and welfare interpretation

Barczay, Michael; Hebous, Shafik; Zimmermann, Tom - 2026

This paper studies heterogeneity in the pass-through of Germany's temporary VAT reduction in July 2020. Using confidential product-level CPI data, we document substantial dispersion in consumer-price responses: nearly half of standard-rate products show no consumer-price change, while 30 percent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083761

European Monetary Union alters the impact of national fiscal policy : government spending is more effective than tax cuts

Ider, Gökhan; Rieth, Malte - 2026

A country's fiscal policy plays a central role in stabilizing its economy. Its effectiveness depends on the choice of measures and how monetary policy responds. This report compares four fiscal policy measures for a typical euro area country: increase in public investment and government...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090829

VAT cuts as emergency policy intervention : evidence from the UK case

Onnis, Luisanna; Piga, Claudio A.; Conti, Maurizio; … - 2025

In July 2020, the UK government reduced the VAT rate on hospitality services from 20% to 5% as an emergency policy intervention. Using a novel dataset of detailed hotel room characteristics in UK and elsewhere, we estimate how much the tax cut was passed on to consumers via a price reduction. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015202327

Personal tax changes and financial well-being : evidence from the tax cuts and jobs act

Dobridge, Christine L.; Hsu, Joanne; Zabek, Mike - 2025

We estimate the effects of personal income tax decreases on financial well-being, including qualitative subjective assessments and quantitative measures. A plausibly causal design shows that tax decreases in the Tax Cuts and Jobs Act made survey respondents more likely to say they were “living...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191756

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Personal tax changes and financial well-being : evidence from the Tax Cuts and Jobs Act

Dobridge, Christine L.; Hsu, Joanne; Zabek, Mike - 2024

Book / Working Paper

The impact of British Columbia's 2001 tax cuts on provincial revenue

Ferede, Ergete - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015328857

The rise of refinery margins : the case of energy tax cut in Germany

Gregor, Leonard; Haucap, Justus - 2025

This paper evaluates the temporary reduction in energy taxes implemented by the German government between June and September 2022. We use pricing and quantity data from the wholesale market for crude oil, gasoline, and diesel and find an average pass through of 80% to 85% of the tax cut, which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470297

Deferred tax asset revaluations, costly information processing, and bank deposits : evidence from the tax cuts and jobs act

Mohrmann, Ulf; Riepe, Jan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409699

To starve the beast or not to starve the beast? : evidence from debt-distressed region

Nzimande, Ntokozo Patrick; Yilanci, Veli - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597057

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2025

The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms' profits after the reform. Between 2017 and 2020,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641500

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Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Book / Working Paper

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Book / Working Paper

Steuersenkungen in der Einkommensteuer und der Unternehmensbesteuerung : Kurzgutachten

Blömer, Maximilian; Eser, Eike Johannes; Fischer, Lilly; … - 2025

Dieses Kurzgutachten analysiert eine Reihe von Reformoptionen für die Einkommen- und Körperschaftsteuer. Im Bereich der Einkommensteuer werden Veränderungen des Steuertarifs untersucht, deren Ziel die Abflachung des „Mittelstandsbauchs“ ist. Die Analyse erfolgt mithilfe des...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650334

The rise of refinery margins : the case of the energy tax cut in Germany

Gregor, Leonard; Haucap, Justus - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015534031

Fighting inflation through VAT reductions

Morão, Hugo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560295

Who gains from corporate tax cuts?

Cloyne, James; Kurt, Ezgi; Surico, Paolo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560622

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Who Gains from Corporate Tax Cuts?

Cloyne, James; Kurt, Ezgi; Surico, Paolo - 2023

Book / Working Paper

Energiekosten, öffentliche Abgaben und der Wirtschaftsstandort Österreich : Endbericht

Berger, Johannes; Köppl-Turyna, Monika; Strohner, Ludwig - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669649

VAT reform and labor cost stickiness : evidence from China

Yin, Haifeng; Chen, Dong; Liang, Shangkun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373379

The consequences of the 2017 US international tax reform : a survey of the evidence

Dharmapala, Dhammika - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056464

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The consequences of the 2017 US international tax reform : a survey of the evidence

Dharmapala, Dhammika - 2023

Book / Working Paper

An analysis of the effect of sunsetting tax provisions for family farm households

McDonald, Tia M.; Durst, Ron - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014567043

The impact of the 2017 tax cuts and jobs act on U.S. multinationals' intangible assets

Santacreu, Ana Maria; Stewart, Ashley - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015069825

The initial effect of U.S. tax reform on foreign acquisitions

Amberger, Harald J.; Robinson, Leslie - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015133608

House price dynamics in the wake of the Tax Cuts and Jobs Act of 2017

Anderson, John - 2024

The Tax Cuts and Jobs Act of 2017 (TCJA) changed tax policy in two important aspects. It limited state and local tax deductions (SALT) to $10,000 and lowered marginal tax rates in most income brackets. In this analysis, I estimate house price time series models for 20 U.S. cities using...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332235

Taxes, payout policy, and share prices : evidence from did analysis using Korea's 2015-2017 dividend tax cut

Lee, Jeong Hwan; Lee, Young - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405776

The impact of the Tax Cuts and Jobs Act on foreign investment in the United States

Matheson, Thornton; Brosy, Thomas; Klemm, Alexander; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635009

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The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

Matheson, Thornton; Klemm, Alexander; Power, Laura; … - 2022

Book / Working Paper

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

Matheson, Thornton - 2022

Book / Working Paper

User cost, fiscal effects, and deadweight loss : evidence from TCJA and owner-occupied housing

Ramezani, Rasoul; Giertz, Seth H. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060336

Tax cuts and compliance shifting across taxes

Liu, Yongzheng; Mao, Jie; Pan, Chen-Yu; Tsai, Pi-Han - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072878

Investor reactions to treasury regulations : the case of GILTI

Marino, Amanda R.; Watson, Luke - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085477

Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic

Baudisch, Victoria; Neuenkirch, Matthias - 2023

We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two-step procedure. First, we carry out a careful...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014275958

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Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic

Baudisch, Victoria; Neuenkirch, Matthias - 2023

Book / Working Paper

Effect of Tax Cut on Investment : Evidence from Indian Manufacturing firms

Hussain, Adam - 2023

Does a reduction in the corporate income tax rate trigger investments in developing countries? This paper answers this question in a difference in differences framework. Using firm-level data on Indian manufacturing firms I study the effect of the 2019 and 2020 Indian tax reform that reduced the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014256738

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Effect of Tax Cut on Investment : Evidence From Indian Manufacturing Firms

Hussain, Adam - 2023

Book / Working Paper

Corporate Tax Cuts and the Decline of the Manufacturing Labor Share

Kaymak, Barıș; Schott, Immo - 2023

We document a strong empirical connection between corporate taxation and the manufacturing labor share, both in the US and across OECD countries. Our estimates associate 30 percent to 60 percent of the observed decline in labor shares with the fall in corporate taxation. Using an equilibrium...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014258692

The real and financial effects of internal liquidity : evidence from the Tax Cuts and Jobs Act

Albertus, James F.; Glover, Brent; Levine, Oliver - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015564588

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The Real and Financial Effects of Internal Liquidity : Evidence From the Tax Cuts and Jobs Act

Albertus, James F.; Glover, Brent; Levine, Oliver - 2023

Book / Working Paper

State Individual Income Tax Conformity in Practice : Evidence from the Tax Cuts and Jobs Act

Monahan, Amy - 2023

Nearly every state incorporates the federal tax code into its individual income tax system. This widespread incorporation has many supporters and has been justified on the basis that it is necessary in order for states to have a simple and efficient tax system. This article explores the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014350769

Who Gains from Corporate Tax Cuts?

Kurt, Ezgi; Cloyne, James; Surico, Paolo - 2023

Goods producers increase their capital expenditure and employment in response to a cut in marginal corporate income tax rates or an increase in investment tax credits. In contrast, companies in the service sector mostly use any tax windfall to increase dividend payouts. We base our conclusions...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014351116

Do Auditor-Provided Tax Services Impair Auditor Independence or Generate Knowledge Spillover? Evidence from the Tax Cuts and Jobs Act of 2017

Ren, Bo - 2023

Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014356213

Dining and wining during the pandemic? : a quasi-experiment on tax cuts and consumer spending in Lithuania

Cevik, Serhan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555096

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Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania

Cevik, Serhan - 2023

Book / Working Paper

The TCJA and domestic corporate tax rates

Dobridge, Christine L.; Kennedy, Patrick J.; Landefeld, Paul - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014490804

New Brunswick's divergent finances : a possible opportunity for tax reduction

Eisen, Ben; Palacios, Milagros - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014326002

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014228546

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The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

Overesch, Michael; A. Reichert, Leon G.; Wamser, Georg - 2023

Book / Working Paper

Musings : Itemized Deductions and the Changing Fabric of American Society Wrought by the Tax Cuts and Jobs Act — Observing Regressiveness Hidden in Plain Sight

Kratzke, William P. - 2023

Taxpayers who take advantage of the Code’s exclusions, deductions, and preferential rates implicitly “vote” on the shape of American society. Pre-TCJA, the Code enfranchised “aspirational” taxpayers who sought to own homes in flourishing neighborhoods, to educate their offspring, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014357393