Browsing Faculty of Arts and Sciences by Keyword "fiscal policies and behavior of economic agents"
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Dividend and Corporate Taxation in an Agency Model of the Firm
(American Economic Association, 2010)Recent evidence on the effect of dividend taxes on firm behavior is inconsistent with neoclassical theories of dividend and corporate taxation. We develop a simple agency model in which managers and shareholders have ... -
The Effect of Corporate Taxes on Investment and Entrepreneurship
(American Economic Association, 2010)We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on "the same" standardized mid-size ...