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Year of publication
Subject
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Steuersenkung 748 Tax cut 733 Steuerpolitik 277 Tax policy 271 Steuerwirkung 250 Tax effects 247 Impact assessment 230 Wirkungsanalyse 230 Unternehmensbesteuerung 159 Corporate taxation 158 USA 154 United States 147 Steuerreform 129 Tax reform 125 Theorie 112 Theory 111 Einkommensteuer 107 Income tax 104 tax cut 83 Corporate income tax 72 Körperschaftsteuer 72 Deutschland 69 Kapitalertragsteuer 68 Capital income tax 66 Germany 66 tax cuts 62 fiscal policy 61 Economic growth 56 Finanzpolitik 55 Steuervergünstigung 53 Tax incentive 53 Fiscal policy 51 Dividend 49 Dividende 49 Sales tax 49 Umsatzsteuer 49 government spending 47 taxation 47 tax reform 46 Wirtschaftswachstum 45
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Online availability
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Free 449 Undetermined 156 CC license 10
Type of publication
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Book / Working Paper 557 Article 276
Subcategories
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Working paper 253 Article in journal 233 Book section 31 Proceedings 7 Government document 2
Language
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English 704 German 69 Undetermined 45 French 7 Portuguese 3 Swedish 2 Italian 1 Dutch 1 Russian 1
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Author
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Auerbach, Alan J. 16 Harju, Jarkko 16 Benzarti, Youssef 14 Kosonen, Tuomas 13 Mertens, Karel 13 Ravn, Morten O. 11 Trabandt, Mathias 11 Gale, William G. 10 Uhlig, Harald 10 Carloni, Dorian 9 Hassett, Kevin A. 9 Laxton, Douglas 9 Leigh, Daniel 9 Mankiw, Nicholas Gregory 8 Fuest, Clemens 7 Kotlikoff, Laurence J. 7 Kumhof, Michael 7 Weinzierl, Matthew 7 Yang, Shu-Chun S. 7 Chetty, Raj 6 Cloyne, James 6 Dharmapala, Dhammika 6 Giavazzi, Francesco 6 Klemm, Alexander 6 Ljungqvist, Alexander 6 Monacelli, Tommaso 6 Perotti, Roberto 6 Saez, Emmanuel 6 Shapiro, Matthew D. 6 Smolyansky, Michael 6 Abel, Andrew B. 5 Bilbiie, Florin 5 Donohoe, Michael P. 5 Favero, Carlo A. 5 Gechert, Sebastian 5 Goulder, Lawrence H. 5 Hafstead, Marc A. C. 5 Hubmer, Joachim 5 Krusell, Per 5 Leeper, Eric M. 5
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Institution
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International Monetary Fund (IMF) 66 National Bureau of Economic Research 35 International Monetary Fund 27 CCH Incorporated <Chicago, Ill.> 3 Österreichisches Institut für Wirtschaftsforschung 3 Stiftung Familienunternehmen 2 Adam Smith Institute <London> 1 American Enterprise Institute for Public Policy Research 1 Bund der Steuerzahler 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Cato Institute 1 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 1 Christlich-Demokratische Union Deutschlands 1 Département des Études Économiques d'Ensemble (D3E), Institut National de la Statistique et des Études Économiques (INSEE) 1 EcoAustria - Institut für Wirtschaftsforschung 1 Economics Section, Cardiff Business School 1 European University Institute / Department of Economics 1 Europäische Kommission / Französische Delegation 1 Griswold Center for Economic Policy Studies, Department of Economics 1 Ifo Institut 1 Institut Finanzen und Steuern 1 Institut für Angewandte Sozialwissenschaft 1 Institute of Economic Research, Korea University 1 Joint Economic Committee, Congress of the United States, 94. Congr., 1. sess. 1 Kammer für Arbeiter und Angestellte für Wien 1 NWB Verlag 1 National Tax Association 1 National Tax Association / Spring Symposium <48., 2018, Washington, DC> 1 Royal Economic Society - RES 1 Springer Fachmedien Wiesbaden 1 USA / Congress / House of Representatives 1 USA / Congress / Senate 1 USA / Joint Committee on Taxation 1 United States / Congress / Joint Economic Committee / Subcommittee on Monetary and Fiscal Policy 1 United States / Congress / Senate / Committee on Finance 1 Universität Mannheim 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung 1 Zentrum für Europäische Wirtschaftsforschung 1
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Published in...
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IMF Working Papers 36 NBER working paper series 35 Working paper / National Bureau of Economic Research, Inc. 28 IMF Staff Country Reports 26 NBER Working Paper 25 National tax journal 16 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 16 Working paper 13 CESifo working papers 12 Tax policy lessons from the 2000s 10 Journal of public economics 9 Discussion paper / Centre for Economic Policy Research 8 Finance and economics discussion series 6 IMF working papers 6 International tax and public finance 6 The journal of corporate accounting & finance 6 Applied economics 5 CESifo Working Paper 5 Discussion paper series / Centre for Economic Policy Research / International macroeconomics 5 Working papers / Innocenzo Gasparini Institute for Economic Research 5 Discussion paper 4 Discussion papers / CEPR 4 Economic modelling 4 Finance research letters 4 Fiscal studies : the journal of the Institute for Fiscal Studies 4 IMF Working Paper 4 IMK policy brief 4 Journal of monetary economics 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 Accounting & taxation : AT 3 Advances in taxation 3 American economic journal : a journal of the American Economic Association 3 Economics letters 3 FRB of Cleveland Working Paper 3 Government Institute for Economic Research Working Papers 3 IFSt-Schrift 3 IMF Occasional Papers 3 IMF Staff Position Notes 3 Ifo-Schnelldienst 3 Issues in accounting education 3
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Source
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ECONIS (ZBW) 750 RePEc 74 USB Cologne (EcoSocSci) 5 EconStor 4
Showing 1 - 50 of 659
 
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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...
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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...
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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 - 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://www.econbiz.de, 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
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The impact of British Columbia's 2001 tax cuts on provincial revenue
Ferede, Ergete - 2025
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470297
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Deferred tax asset revaluations, costly information processing, and bank deposits : evidence from the tax cuts and jobs act
Mohrmann, Ulf; Riepe, Jan - 2025
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To starve the beast or not to starve the beast? : evidence from debt-distressed region
Nzimande, Ntokozo Patrick; Yilanci, Veli - 2025
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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 - 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,...
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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
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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
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650334
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The rise of refinery margins : the case of the 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015534031
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Fighting inflation through VAT reductions
Morão, Hugo - 2025
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Who gains from corporate tax cuts?
Cloyne, James; Kurt, Ezgi; Surico, Paolo - 2025
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Who Gains from Corporate Tax Cuts?
Cloyne, James; Kurt, Ezgi; Surico, Paolo - 2023
Book / Working Paper
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Energiekosten, öffentliche Abgaben und der Wirtschaftsstandort Österreich : Endbericht
Berger, Johannes; Köppl-Turyna, Monika; Strohner, Ludwig - 2025
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VAT reform and labor cost stickiness : evidence from China
Yin, Haifeng; Chen, Dong; Liang, Shangkun - 2025
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - 2024
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - 2023
Book / Working Paper
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An analysis of the effect of sunsetting tax provisions for family farm households
McDonald, Tia M.; Durst, Ron - 2024
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The impact of the 2017 tax cuts and jobs act on U.S. multinationals' intangible assets
Santacreu, Ana Maria; Stewart, Ashley - 2024
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The initial effect of U.S. tax reform on foreign acquisitions
Amberger, Harald J.; Robinson, Leslie - 2024
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332235
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Taxes, payout policy, and share prices : evidence from did analysis using Korea's 2015-2017 dividend tax cut
Lee, Jeong Hwan; Lee, Young - 2024
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The impact of the Tax Cuts and Jobs Act on foreign investment in the United States
Matheson, Thornton; Brosy, Thomas; Klemm, Alexander; … - 2026
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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
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The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Matheson, Thornton - 2022
Book / Working Paper
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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
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...
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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
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Effect of Tax Cut on Investment : Evidence From Indian Manufacturing Firms
Hussain, Adam - 2023
Does a reduction in the tax rate trigger investments in developing countries? This paper answers this question in a difference in difference framework. Using firm-level data on Indian manufacturing firms I study the impact of the 2019 and 2020 Indian tax reform that reduced the corporate income...
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Effect of Tax Cut on Investment : Evidence from Indian Manufacturing firms
Hussain, Adam - 2023
Book / Working Paper
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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...
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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 - 2025
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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
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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...
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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...
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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...
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Dining and wining during the pandemic? : a quasi-experiment on tax cuts and consumer spending in Lithuania
Cevik, Serhan - 2024
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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
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The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick J.; Landefeld, Paul - 2023
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New Brunswick's divergent finances : a possible opportunity for tax reduction
Eisen, Ben; Palacios, Milagros - 2023
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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...
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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
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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...
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The effect of changes in tax laws on stock liquidity : evidence from the Tax Cuts and Jobs Act
Fatemi, Darius; Kim, Jang-chul; Mazumder, Sharif; Su, Qing - 2025
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Fiscal stimulus and pension contributions : evidence from the TCJA
Ahmed, Ahmed; Zabai, Anna - 2025
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Internal migration and the effective price of state and local taxes
Drukker, Austin J. - 2025
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The effect of dividend tax reform on earnings management : evidence from a natural experiment in Korea
Sonu, Catherine Heyjung - 2025
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Are tax cuts contractionary at the zero lower bound? : evidence from a century of data
Cloyne, James; Dimsdale, Nicholas H.; Hürtgen, Patrick - 2025
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An unintentional consequence of taxation : tax cuts and vertical pay dispersion
Song, Xiaoning; Wu, Cen; Zheng, Ying - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394990
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Impact of tax cuts and fee reductions on Chinese residents' consumption : an empirical study based on the DSGE model
Yang, Zhao; He, Xueqiang; Yang, Chuanming; Yu, Hongyang - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423527
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Fiscal year-ends and financial benefits : the role of prospective measurement dates in tax reform
Gleason, Cristi A.; Menzer, Tyler S.; Wilde, Jaron H. - 2025
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The effects of tax cuts and financing subsidies on environmentally and financially constrained firms
Chen, Tuyue; Mu, Congming; Tang, Shengzhuo - 2025
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How do business owners respond to a tax cut? : examining the 199A deduction for pass-through firms
Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - 2025
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How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms
Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - 2021
Book / Working Paper
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The full, persistent, and symmetric pass-through of a temporary VAT cut
Bernardino, Tiago; Duque Gabriel, Ricardo; Quelhas, João; … - 2025
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Fiercer competition for greater savings : policy mix, competition, and spatial analysis of fuel tax reduction effects
Moon, Byunggeor - 2025
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Detecting tax motivated transfer pricing
Whiteaker-Poe, Janie - 2025
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No New Tax Cuts? Examining the Rescue Plan's New State Tax Limits
Clarke, Conor; Fox, Edward G. - 2022
In this article, Clarke and Fox examine the American Rescue Plan Act’s restrictions on state tax cuts, arguing that the restrictions are a variation on more familiar maintenance-of-effort provisions. These provisions are common, and are designed to help ensure that federal grants supplement...
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The Effect of Tax Incentives on Local Private Investments and Entrepreneurship : Evidence from the Tax Cuts and Jobs Act of 2017
Xu, Jiajie - 2022
This paper studies the impact of a place-based tax credit policy, the Opportunity Zone program created under the Tax Cuts and Jobs Act of 2017, on local private investments and entrepreneurship. Using a difference-in-differences approach and comparing census tracts designated as Opportunity...
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Revenue and Welfare Implications for a Capital Gains Tax Cut
Hendershott, Patric H.; Toder, Eric J.; Won, Yun Hi - 2022
This paper uses a general equilibrium model to simulate both the effects of a preferential capital-gains tax rate on total income tax revenues and the effects of a revenue-neutral substitution between a capital gains preference and marginal income tax rates on economic efficiency and the...
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Revenue and Welfare Implications for a Capital Gains Tax Cut
Hendershott, Patric H. - 1990
Book / Working Paper
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Dividend taxes and corporate choice : evidence from 2015 tax cut in South Korea
Lee, Seung Chul; Park, S. Saeyeul - 2023
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Dividend Taxes and Corporate Choice : Evidence from 2015 Tax Cut in South Korea
Lee, Seung Chul; Park, S. Saeyeul - 2022
Book / Working Paper
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