Taxes, Innovation and Productivity,
James Cloyne, Joseba Martinez, Haroon Mumtaz and Paolo Surico,
from Queen Mary University of London, School of Economics and Finance
(2024)
Keywords: corporate taxes, narrative identi cation, TFP, R&D, technological adoption.
Mapping the global geography of shell companies,
Giulia Aliprandi, Thijs Busschots and Carlos Oliveira,
from HAL
(2023)
A Global Minimum Tax for Large Firms Only: Implications for Tax Competition,
Andreas Haufler and Hayato Kato,
from arXiv.org
(2024)
Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan,
Toshiyuki Uemura,
from School of Economics, Kwansei Gakuin University
(2024)
Keywords: wage-increase promotion tax system, implied wage-increase subsidy, excess burden
AI, Automation and Taxation,
Spencer Bastani and Daniel Waldenström,
from CESifo
(2024)
Keywords: AI, automation, inequality, labor share, optimal taxation, tax progressivity