In small and micro enterprises, the capital and labor input change frequently with time, which
is difficult to observe directly. Therefore, it is a challenging problem to measure total factor …

We provide a framework to study how different public procurement allocation systems affect
firm dynamics and long-run macroeconomic outcomes. We build a new panel dataset of …

We revisit the classical result that in a closed economy the incidence of corporate taxes on
labor is approximately zero. We consider a rich general equilibrium framework, where …

This study explores the effects of domestic financial development, growth and trade
openness on tax collection for Malaysia using the ARDL and bootstrap rolling window …

This paper extends a standard general equilibrium framework with a corporate tax code
featuring two key elements: tax depreciation policy and the distinction between c …

Energy use rights trading (EURT) is an innovative form of market-based measure in China,
with the aim of energy conversion. The influence on enterprises' production decisions and …

Can the Spanish government generate more tax revenue by making personal income taxes
more progressive? To answer this question, we build a life-cycle economy with uninsurable …

This study examines the behavior of bank stock prices in Jordan in relation to a significant
tax reform event. We analyze a sample of all banks listed on the Amman Stock Exchange to …

Governments play a key role in economic activity. They are large employers, they set taxes
and transfers, and they purchase goods and services from the private sector. These …

Objectives: The article becomes novel in that it provides a comparative analysis of the
determinants of the tax morale between South Africa and Zimbabwe as neighbouring …