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The effects of corporate taxes on small firms
We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland. We use detailed administrative data and ...
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 ...
Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(Springer US, 2019)
We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate ...