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How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(Valtion taloudellinen tutkimuskeskus, 2017-04-28)
We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...
Does Mandating Social Insurance Affect Entrepreneurial Activity?
(Valtion taloudellinen tutkimuskeskus, 2019-06-18)
This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
The Effects of Corporate Taxes on Small Firms
(Valtion taloudellinen tutkimuskeskus, 2020-03-06)
We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...