Search Results - subject_exact:"Tax incentive"

Value-added tax expansion reform and specialization in China : evidence from textual analysis

Wang, Yang; Huang, Wei; Anwar, Sajid - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015515701

Subsidy for the first hires and firm performance

Deng, Haotian; Desiere, Sam; Cockx, Bart; Bijnens, Gert - 2026

This paper studies how employment subsidies for start-ups shape their performance. We exploit an unexpected policy reform in Belgium that permanently exempted start-ups hiring their first employee from payroll taxes for that employee. Using firm-level administrative data and a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614827

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Subsidy for the first hires and firm performance

Deng, Haotian; Desiere, Sam; Cockx, Bart; Bijnens, Gert - 2026

Book / Working Paper

Subsidy for the first hires and firm performance

Deng, Haotian; Desiere, Sam; Cockx, Bart; Bijnens, Gert - 2026

Book / Working Paper

Subsidy for the first hires and firm performance

Deng, Haotian; Desiere, Sam; Cockx, Bart; Bijnens, Gert - 2026

Book / Working Paper

Subsidy for the first hires and firm performance

Deng, Haotian; Desiere, Sam; Cockx, Bart; Bijnens, Gert - 2026

Book / Working Paper

Subsidy for the first hires and firm performance

Deng, Haotian; Desiere, Sam; Cockx, Bart; Bijnens, Gert - 2026

Book / Working Paper

Tax incentives, portfolio choice, and macroprudential risks

Brenzel-Weiss, Janosch; Koeniger, Winfried; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609766

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Tax incentives, portfolio choice, and macroprudential risks

Brenzel-Weiss, Janosch; Koeniger, Winfried; … - 2026

Book / Working Paper

Tax incentives, portfolio choice, and macroprudential risks

Brenzel-Weiss, Janosch; Koeniger, Winfried; … - 2026

Book / Working Paper

Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

This paper assesses the fiscal and distributional effects of personal income tax expenditures in Portugal using EUROMOD and 2022 EU-SILC microdata. We compare the 2023 tax-benefit system with a counterfactual scenario in which tax expenditures are removed to estimate first-round impacts. We find...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615624

The impact of place-based tax credits on internal migration patterns

Finkelstein, Adi - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593006

Should charitable and political donations benefit from similar tax treatments? : evidence from a survey experiment

Cagé, Julia; Guillot, Malka; Huang, Yuchen - 2026

In many countries, both charitable and political donations benefit from generous - and often similar - tax incentives. While a large literature has studied the tax-price elasticity of charitable giving, little is known about political donations. Using a large-scale survey experiment (N =...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593214

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Should charitable and political donations benefit from similar tax treatments? : evidence from a survey experiment

Cagé, Julia; Guillot, Malka; Huang, Yuchen - 2026

Book / Working Paper

Permanent exemption from payroll taxes : the role of hiring frictions

Desiere, Sam; Oikonomou, Rigas; Toniolo, Tiziano; Van … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597402

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Permanent exemption from payroll taxes : the role of hiring frictions

Desiere, Sam; Oikonomou, Rigas; Toniolo, Tiziano; Van … - 2026

Book / Working Paper

Permanent exemption from payroll taxes : the role of hiring frictions

Desiere, Sam; Oikonomou, Rigas; Toniolo, Tiziano; Van … - 2026

Book / Working Paper

Germany's swift package of business tax breaks aimed at stimulating investment

Funke, Michael; Terasa, Raphael - 2026

Germany has introduced a comprehensive package of staggered business tax breaks to accelerate business investment and give new momentum to economic growth. The key components of the so-called investment booster program are a temporary tax write-off on machinery and other equipment investments to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586899

Assessing the impact of fiscal incentives on the investment feasibility of geothermal projects in Indonesia : a value-at-risk approach

Susmanto, Andi; Hidayatno, Akhmad; Setiawan, Andri Dwi; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620426

Tax incentives and export diversification : evidence from China's replacing business tax with value-added tax reform

Fu, Qiuyao; Zhang, Donghao - 2026

Tax incentives play a crucial role in enhancing firm dynamism and aiding a nation in becoming a significant trade power. Drawing on data from the Annual Survey of Industrial Firms Database and the Chinese Customs Database for the period 2010 to 2013, this study employs a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626036

EV competitiveness beyond incentives

Das, Shyamasis; Kaur, Tarandeep - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626559

The effects of regional tax incentives and nonlocal investment on tax avoidance

Zhao, Renjie; Zhou, Xiaochang - 2026

Tax incentives are important to promote economic growth and coordinate regional development, but the resulting "tax haven" also provides conditions for companies to avoid tax by investing in these places. Based on the 2008-2016 data of listed companies and their subsidiaries, we found that: (1)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639220

Environmental impact of a green tax on new vehicle sales in the presence of tax exemptions

Gómez-Lobo, Andrés; Price, Juan José - 2026

At the end of 2014 a "Green" registration tax on new vehicle sales was introduced in Chile. In this paper we use a vehicle registration dataset to estimate the impact of this policy on average nitrogen oxide (NOx) emission rates of new vehicle purchases. We analyze two impact channels:...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644800

Disentangling the distributional inequity of solar tax credits

Yang, Yuting - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644823

On the unintended consequence of fiscal rules : evidence from fiscal expenditures

Arezki, Rabah; Graziosi, Grégoire Rota; Le Van Dao - 2026

This paper documents the unintended consequence of fiscal rules in the form of tax expenditures using both theory and data. We first introduce a simple fiscal model where the government has time-inconsistent preferences with a present bias toward public spending in line with Halac and Yared...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656663

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633685

Kraftstoffpreise unter Druck : Handelbare Entlastung statt pauschaler Rabatte

Zombek, Max; Schmal, Wolfgang Benedikt - 2026

● Hohe Spritpreise belasten Haushalte und Unternehmen unmittelbar und insbesondere dort, wo Mobilität alternativlos ist. Weder der Tankrabatt noch ein denkbares "Klimageld" lösen dieses Problem überzeugend. ● Dieser Policy Impuls schlägt deshalb mit handelbaren Steuervergünstigungen...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633956

Unclaimed support : changes in the take-up of means-tested benefits in the UK since 2008

Popova, Daria; Vella, Melchior; Mitton, Lavinia; … - 2026

Non-take-up of social benefits occurs when eligible individuals or households fail to claim welfare support to which they are entitled. This paper provides new estimates of take-up for major UK benefits between 2008 and 2023, including Child Benefit, Pension Credit, and Universal Credit together...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634138

How does council tax support shape household incomes and work incentives?

Oulton, Matthew; Wernham, Tom - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635306

Tax incentives and venture capital risk-taking : evidence from the QSBS program

Campello, Murillo; Junqueira, Guilherme - 2026

Do tax subsidies prompt investors to take on risk? We address this question by looking at investors' responses to changes to the Qualified Small Business Stock (QSBS) program, which reduces capital gains taxes on startup investing. We do so under a framework in which some startup investors -...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668698

Uganda : UGAMOD v3.0 : 2018-2025

Barugahara, Tina Kaidu; Ayo, Joseph Okello; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668023

Zambia : MicroZAMOD v3.1 : 2010, 2015-25

Kalikeka, Mbewe; Bowa, Jones; Mwiya, Ikabongo; Chilala, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668041

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668042

Zanzibar : ZANMOD v1.3 : 2019-2025

Hemed, Issa; Ramadhan, Ramadhan M.; Zasova, Anna - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668043

Mozambique : MOZMOD v4.0 : 2015-2025

Castigo, Finório; Massuca, Zelito; Zasova, Anna - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668044

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668045

Bolivia : BOLMOD v3.1 : 2019-2025

Arancibia Romero, Cristina; Macas Romero, David - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667993

Ghana : GHAMOD v2.9 : 2013-2025

Adu-Ababio, Kwabena; Osei, Robert Darko; Baah, Prince; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667994

Ecuador : ECUAMOD v5.1 : 2011-2025

Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667996

Peru : PERUMOD v4.1 : 2019-2025

Torres, Javier; Chang, Rodrigo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667997

Colombia : COLMOD v6.0 : 2019-2025

Rodriguez, David; Silva, Johana; Viñas, Mariana - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668024

Ethiopia : ETMOD v4.1 : 2019-2025

Shahir, Adnan A.; Figari, Francesco; Asegehegn, Mulay Weldu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668037

Prices versus quantities revisited : what do policymakers need to know to set Pigouvian taxes and subsidies?

DiPasquale, Denise; Glaeser, Edward L.; Guren, Adam M.; … - 2026 - This version: June 2026

What information do policymakers need to design Pigouvian taxes or subsidies? Standard logic suggests that it is sufficient to know the size of the externality and unnecessary to know about quantities. Yet this logic is incorrect if interventions have fixed costs, taxes create deadweight losses,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015669758

Self-control and early withdrawal from retirement accounts

Moran, Patrick; Schneider, Patrick - 2026

Using a survey-elicited measure of psychological self-control and a policy change in Australia during COVID-19, we find that self-control issues significantly predict early withdrawals from retirement accounts. Individuals in the top quintile of self-control issues are 60% more likely to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015669769

On the taxation of private retirement wealth

Ábrahám, Árpád; Brendler, Pavel; Cárceles-Poveda, Eva - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665865

Tax incentives and return migration

Bassetto, Jacopo; Ippedico, Giuseppe - 2026

We study how tax incentives affect the return migration of high-skilled expatriates to their home country, exploiting a generous income tax break for returnees in Italy. Using administrative data and a Triple-Difference design, we estimate a migration elasticity to the average net-of-tax rate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665879

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Tax incentives and return migration

Bassetto, Jacopo; Ippedico, Giuseppe - 2024

Book / Working Paper

Tax incentives and return migration

Bassetto, Jacopo; Ippedico, Giuseppe - 2024

Book / Working Paper

How do capital-biased tax incentives affect the capacity utilization rate of companies? : micro-empirical evidence from China

Ji, Li; Zhang, Wei - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637264

Tax incentives and tax aggressiveness : a study on electrical and electronics companies in Malaysia

Rohani, Sharifah Saidatul Balkiah Syed; Mohd Rizal Palil; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014555604

Global evidence on profit shifting within firms and across time

Delis, Fotis; Delis, Manthos D.; Laeven, Luc; Ongena, Steven - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015564386

Tax expenditures for environmental sustainability : international experiences in their identification and evaluation to enhance their governance

Redonda, Agustin; Berg, Sofia; Haldenwang, Christian von - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546961

Ideas for improving mineral taxation in Latin America and the Caribbean : opportunities for sustainable development

Reyes-Tagle, Gerardo; Taquiri, Jacqueline; Cubillos … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654474

Corporate taxes and entrepreneurs' income : a credit channel

Delēs, Manthos D.; Galariotis, Emilios; Iosifidi, Maria; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440934

Resource investments and the timing of tax deductions

Ahlvik, Lassi; Harding, Torfinn - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152811

Asymmetric double tax treaties : relief method and tax sparing for foreign direct investment in developing countries

Shehaj, Pranvera; Zagler, Martin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015159522

Taxes today, benefits tomorrow

Le Barbanchon, Thomas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374348

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Taxes today, benefits tomorrow

Le Barbanchon, Thomas - 2025

Book / Working Paper

Race, marriage, and the earned income tax credit

Leguizamon, Sebastian; Leguizamón, Susane; Alm, James - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619562

How do gender, race, and earnings affect the EITC marriage penalty/bonus?

Leguizamon, Sebastian; Leguizamón, Susane; Alm, James - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619572

Wahlprogramme : Steuersenkungen, aber wie!?

Hentze, Tobias - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323981

Arbeitsangebot : steuerfreie Überstundenzuschläge?

Seifert, Hartmut - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371206

The Elusive Impact of Corporate Tax Incentives

Cali, Massimiliano; Presidente, Giorgio; Scot, Thiago - 2025

Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large income tax exemption scheme for export- oriented firms in Tunisia. Using data on the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372354