Results 1 to 10 of about 334,575 (307)
Tax cuts in open economies [PDF]
A reduction in capital tax rates generates substantial dynamic responses within the framework of the standard neoclassical growth model. The short-run revenue loss after a tax cut is partly — or, depending on parameter values, even completely — offset by growth in the long-run, due to the resulting incentives to further accumulate capital. We study how
Alejandro Cuñat +2 more
openaire +8 more sources
doaj +3 more sources
Does the Tax Cuts Policy Lower Firm Survival Risk? Evidence from China [PDF]
This paper examines the effect of tax cuts policy on firm survival risk. We analyze a panel data of China’s listed companies over the period 20082021 based on two different techniques: Kaplan-Meier survival estimator and the Cox proportional hazards ...
Wang Hong +3 more
doaj +1 more source
Whether it is the U.S. House or Senate Tax Cut Plan – It’s Trouble for Canadian Competitiveness [PDF]
In the past two weeks, Senate and House Republicans have put forward parallel mark-up bills in a step toward reform of the U.S. personal and corporate tax systems.
Philip Bazel, Jack M. Mintz
doaj +4 more sources
Reregulating Indonesian Stock Buyback: A Lesson From United States
This article compares the corporate income tax cuts enacted by the Indonesian COVID-19 Relief Law and the US Tax Cuts and Jobs Act. It investigates the correlation between the tax cuts in the Tax Cuts and Jobs Act, economic development, and share ...
Didik Farkhan Alisyahdi +1 more
doaj +1 more source
A dataset of governments’ economic responses to COVID-19
We introduce a new dataset of ten economic measures in percentage of gross domestic product implemented by governments worldwide between January 2020 and June 2021 to fight COVID-19.
Simon Porcher
doaj +1 more source
Financing corporate tax cuts with shareholder taxes
We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely taxes on dividends and capital gains, in a setting with incomplete markets and heterogeneity at both the household and the firm level. The reform yields distributional gains with a large majority of households benefiting.
Anagnostopoulos, Alexis +2 more
openaire +4 more sources
BUDGET-NEUTRAL CAPITAL TAX CUTS
We revisit the canonical policy of eliminating capital taxation by increasing labor taxation in a endogenous-labor, heterogeneous-agent model with income and wealth heterogeneity, when the government is subject to a strict (per-period) balanced-budget constraint.
Dufourt, Frédéric +2 more
openaire +2 more sources
The article discusses financial aid and tax exemptions as means to fight against the economic distortions of the current energy crisis. Recent experiences have included not only general stabilisation instruments but also those compensating energy price ...
Gisela Färber
doaj +1 more source
Impact of loss of confidence in the UK on the domestic and global economy
Purpose — This research examines the effects of loss of confidence caused by tax cuts in the UK on the domestic and worldwide economies. Method — The G-Cubed model is used to simulate a 5% shock to risk premiums in the UK.
Muhammad Rheza Ramadhan
doaj +1 more source

