Search Results for Business Taxes and Subsidies

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This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset...

With growing academic and policy interest in research and development (R&D) tax...

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses-...

This paper studies whether exchange controls, particularly on the capital account, affect the...

We study historical tax revenue downturn episodes—where tax revenue-to-GDP ratios decline sharply...

How much do firms benefit from foreign R&D and through what channel? We construct a global...