Browsing FAS Scholarly Articles by Keyword "business taxes and subsidies including sales and value-added (VAT)"

Now showing items 1-2 of 2

    • Dividend and Corporate Taxation in an Agency Model of the Firm 

      Chetty, Raj; Saez, Emmanuel (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 

      Shleifer, Andrei; Djankov, Simeon; McLiesh, Caralee; Rmalho, Rita; Ganser, Tim Christian (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 ...