Search Results - subject_exact:"Tax incentive"

Tax incentives and firms' decision on innovation and export : case from Chinese listed advanced manufacturers

Kim, Sangho; Li, Zhe - 2026

This study applies the bivariate probit model to a panel of Chinese listed advanced manufacturers to investigate the relationship between tax incentives and firms' decision on export and R&D. Estimations show that VAT refund and income tax deduction are positively related to firms' decision on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676326

Compliance is taxing : a field experiment on tax abatement information in the United States

Jensen, Nathan M.; Lu, Zhizhen; Nielson, Daniel L. - 2026

In this paper, we examine a major transparency initiative affecting tax abatements for state and local economic development in the United States that has been plagued by noncompliance. Unlike academic studies examining government compliance with transparency rules such as Freedom of Information...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061678

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://ebvufind01.dmz1.zbw.eu/10015637264

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015515701

The backfired effect of bonus depreciation policy on corporate environmental performance : evidence from a quasi-natural experiment

Du, Xingqiang; Cai, Zhihan; Zeng, Quan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547331

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://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

Does tax policy matter for donating behaviour? : evidence from the Korean tax reform

Hong, Woo-Hyung; Kang, Sung Hoon - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556142

Tax incentives, portfolio choice, and macroprudential risks

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

We calibrate a lifecycle portfolio-choice model of homeowners facing uninsurable income risk to show that tax deductions for mortgage interest payments and voluntary pension contributions have sizable effects on household portfolios and macroprudential risks. The deductions reduce the after-tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593101

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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://ebvufind01.dmz1.zbw.eu/10015615624

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Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

Book / Working Paper

Subsidy for the first hires and firm performance

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615686

Show 5 more versions 5

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

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

Finkelstein, Adi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593006

Tax incentives, portfolio choice, and macroprudential risks

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

Persistent link: https://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

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://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

Belgium's 2016 payroll tax exemption for first-time employers triggered a sharp increase in firms hiring their first worker but little growth among larger firms. To account for this pattern, we develop and estimate a directed search model - with discrete hiring, firm heterogeneity, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589605

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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://ebvufind01.dmz1.zbw.eu/10015586899

Permanent exemption from payroll taxes : the role of hiring frictions

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

Persistent link: https://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

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://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://ebvufind01.dmz1.zbw.eu/10015626036

EV competitiveness beyond incentives

Das, Shyamasis; Kaur, Tarandeep - 2026

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015644800

Disentangling the distributional inequity of solar tax credits

Yang, Yuting - 2026

Persistent link: https://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015634138

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

Oulton, Matthew; Wernham, Tom - 2026

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015668698

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Tax Incentives and Venture Capital Risk-Taking : Evidence from the QSBS Program

Campello, Murillo; Junqueira, Guilherme - 2026

Book / Working Paper

Uganda : UGAMOD v3.0 : 2018-2025

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668023

Tax Incentives and Venture Capital Risk-Taking : Evidence from the QSBS Program

Campello, Murillo; Junqueira, Guilherme - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063214

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

Campello, Murillo; Junqueira, Guilherme - 2026

Book / Working Paper

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668041

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668042

Zanzibar : ZANMOD v1.3 : 2019-2025

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668043

Mozambique : MOZMOD v4.0 : 2015-2025

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668044

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668045

Bolivia : BOLMOD v3.1 : 2019-2025

Arancibia Romero, Cristina; Macas Romero, David - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667993

Ghana : GHAMOD v2.9 : 2013-2025

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667994

Ecuador : ECUAMOD v5.1 : 2011-2025

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667996

Peru : PERUMOD v4.1 : 2019-2025

Torres, Javier; Chang, Rodrigo - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667997

Colombia : COLMOD v6.0 : 2019-2025

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668024

Ethiopia : ETMOD v4.1 : 2019-2025

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

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015669769

On the taxation of private retirement wealth

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

Persistent link: https://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://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

Tax incentives and return migration

Bassetto, Jacopo; Ippedico, Giuseppe - 2026

Persistent link: https://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

Estimating the impact of Value Added Tax exemptions on smartphone penetration in Colombia using the synthetic control method

Kammardi Sachidananda, Sindhura; Gwaka, Leon Tinashe; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676150

Tax benefits and inequality in the Amazon

Perrotti, Bernardo; Mata, Daniel da; Mattos, Enlinson - 2026

Place-based tax incentives are widely used to address regional inequality and are routinely justified on equity grounds. Yet, their consequences for the distribution of pay within targeted firms remain largely unexplored, despite the first-order relevance of firm pay policies in shaping...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675643

Tax incentives and the intensity of business expenditures on research and development in Central and Eastern European countries

Stavytskyy, Andriy; Mukhina, Lina - 2026

This study assesses the impact of research and development (R&D) tax incentives on the intensity of business R&D expenditure in Central and Eastern European countries and derives policy implications for Ukraine. The analysis uses a balanced panel of 11 new EU member states covering the period...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676855

The relationship between taxes, benefits and life satisfaction : Evidence from European countries

2026

This paper examines how tax-benefit systems relate to subjective well-being in European countries using both micro- and macro-level data. At the micro level, net transfers are strongly and positively associated with life satisfaction among the bottom half of the income distribution, while net...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677135