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[PDF][PDF] Tax Loss Carry-Forwards and the Elasticity of Corporate Taxable Income: Evidence from Administrative Tax Records
We examine how the introduction of tax loss carry-forwards increases the elasticity of
corporate taxable income. Using variation from corporate tax reforms and data from …
corporate taxable income. Using variation from corporate tax reforms and data from …
[PDF][PDF] Evasion vs. real production responses among firms to taxation: Bunching evidence from Argentina
AG Rondinel, J Hindriks, R Houssa - dial.uclouvain.be
The centerpiece in public economics is that optimal tax policies and tax instruments should
promote production efficiency even in second-best environments. This theoretical prediction …
promote production efficiency even in second-best environments. This theoretical prediction …
[PDF][PDF] " Evasion vs. real production responses among firms to taxation: Bunching evidence from Argentina
AR Gamarra Rondinel, J Hindriks - dial.uclouvain.be
The centerpiece in public economics is that optimal tax policies and tax instruments should
promote production efficiency even in second-best environments. This theoretical prediction …
promote production efficiency even in second-best environments. This theoretical prediction …
Evasion vs. real production responses to taxation among firms: bunching evidence from Argentina
AG Rondinel - Documentos de Trabajo (IELAT, Instituto Universitario …, 2017 - agora.edu.es
A key idea in public economics is that optimal tax policies and tax instruments can ensure
production efficiency even in second-best environments. This theoretical prediction has …
production efficiency even in second-best environments. This theoretical prediction has …
[인용][C] THE ELASTICITY OF TAXABLE INCOME: BUNCHING EVIDENCE FROM SPAIN1
AG Rondinel - 2019