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Business and Management x Fiscal Policies and Behaviour of Economic Agents x clear all

Corporate tax policy under the Labour government, 1997–2010

Giorgia Maffini.

in Oxford Review of Economic Policy

January 2013; p ublished online June 2013 .

Journal Article. Subjects: Fiscal Policies and Behaviour of Economic Agents; Corporate Regulation; Taxation, Subsidies, and Revenue; Corporate Governance. 9899 words.

This paper reviews and evaluates corporate tax policy under the 1997–2010 Labour government. During this period the government implemented a classical rate-cut-cum-base-broadening tax...

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Dynamic Investment and Financing under Personal Taxation

Erwan Morellec and Norman Schürhoff.

in The Review of Financial Studies

January 2010; p ublished online August 2009 .

Journal Article. Subjects: Corporate Governance; Taxation, Subsidies, and Revenue; Fiscal Policies and Behaviour of Economic Agents. 21400 words.

In this paper we examine the effects of capital gains taxation on firms' investment and financing decisions. We develop a real-options model in which the timing of investment, the decision...

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Impact of Cost Shocks on Consumer Prices in Vertically-Related Markets: The Case of The French Soft Drink Market

Céline Bonnet and Vincent Réquillart.

in American Journal of Agricultural Economics

October 2013; p ublished online August 2013 .

Journal Article. Subjects: Economics of Health; Fiscal Policies and Behaviour of Economic Agents; Agricultural Economics; Market Structure, Firm Strategy, and Market Performance. 12134 words.

We develop a structural econometric model of the vertical contracts between soft drink manufacturers and retailers to assess the impact of taxes or changes in production costs on consumer...

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Tax Expenditure Salience

Jacob Goldin and Yair Listokin.

in American Law and Economics Review

March 2014; p ublished online September 2013 .

Journal Article. Subjects: Housing Markets, Production Analysis, and Business Location; Nonprofit Organizations and Public Enterprise; Fiscal Policies and Behaviour of Economic Agents; Taxation, Subsidies, and Revenue. 10611 words.

We investigate taxpayer perceptions of two tax expenditures: the charitable deduction (CD) and the home mortgage interest deduction (HMID). Our survey evidence suggests widespread...

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Taxing Snack Foods: Manipulating Diet Quality or Financing Information Programs?

Fred Kuchler, Abebayehu Tegene and J. Michael Harris.

in Applied Economic Perspectives and Policy

January 2005; p ublished online January 2005 .

Journal Article. Subjects: Manufacturing; Economics of Health; Fiscal Policies and Behaviour of Economic Agents; Taxation, Subsidies, and Revenue. 7275 words.

This paper investigates consumers' likely response to a proposed tax on snack foods that addresses public health issues generated by rising U.S. obesity rates. We estimate demands for...

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