Rising income inequality has recently come centre‐stage as a core societal concern for rich
countries. The diagnosis of the forces driving inequality upwards and their relative …

In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

We study treatment-effect estimation using panel data. The treatment may be non-binary,
non-absorbing, and the outcome may be affected by treatment lags. We make a parallel …

The credibility revolution in empirical economics has led researchers to set up more
transparent (quasi-) experimental research designs. This shift has increased the policy …

As an emerging economy, the two-phase innovation inefficiency of China's hi-tech industry
caused by a preferential tax policy should be addressed. Using the SAR Tobit econometric …

This paper uses administrative data to analyze a large employer-borne payroll tax rate cut
for young workers in Sweden. We find no effect on net-of-tax wages of young treated …

This essay describes and evaluates state and local business tax incentives in the United
States. In 2014, states spent between 5and 216 per capita on incentives for firms in the form …

We discuss three important properties of panel data event study designs. First, assuming
constant treatment effects before and/or after some event time, also known as binning, is a …

This paper estimates the incidence of state corporate taxes on the welfare of workers,
landowners, and firm owners using variation in state corporate tax rates and apportionment …

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of
German municipalities exploiting 6,800 tax changes for identification. Using event study …