Discussion paper DP17455 Short-Term Tax Cuts, Long-Term Stimulus James S. Cloyne Joseba Martinez Haroon Mumtaz Paolo Surico 10 Jul 2022 Corporate taxes Narrative identification Fiscal stimulus Productivity R&d Macroeconomics and Growth Monetary Economics and Fluctuations E23 E62 H24 H25 H31 H32 O32
Discussion paper DP17097 Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform Anne Brockmeyer Magaly Sáenz Somarriba 5 Jul 2022 Credit/debit card payment Tax compliance Third-party reporting Vat Development Economics Public Economics H26 H32 G18 O16
Discussion paper DP17347 The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile Sebastian Bustos Dina D. Pomeranz Juan Carlos Suárez Serrato José Vila-Belda Gabriel Zucman 31 May 2022 Development Economics Public Economics H25 H26 H32
Discussion paper DP16615 Global Evidence on Profit Shifting Within Firms and Across Time Fotios Delis Manthos Delis Luc Laeven Steven Ongena 11 May 2022 Profit shifting Multinational enterprises Nonparametric estimation Intangible assets Institutional quality Global sample Financial Economics F23 H25 H26 H32 M41
Discussion paper DP17220 Measuring Firm Activity from Outer Space Katarzyna Bilicka Andre Seidel 13 Apr 2022 Multinational firms Nightlight data Global firm networks Public Economics H32 H26 F23
Discussion paper DP16886 How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT Katarzyna Bilicka Jing Xing Xipei Hou 11 Jan 2022 Turnover tax Value-added tax Outsourcing R\&d investment Public Economics H25 H32 O32
Discussion paper DP16702 Profit Taxation, R&D Spending, and Innovation Andreas Lichter Max Löffler Ingo E. Isphording Thu-Van Nguyen Felix Poege Sebastian Siegloch 8 Nov 2021 Corporate taxation Firms R&d Innovation Patents Public Economics H25 H32 O31 O32
Discussion paper DP16502 Organizational capacity and profit shifting Katarzyna Bilicka Daniela Scur 1 Sep 2021 Profit shifting Organizational capacity Monitoring practices Macroeconomics and Growth Public Economics H26 H32 M11 M2
Discussion paper DP15912 Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment Iryna Stewen Mathias Hoffmann Michael Stiefel 13 Mar 2021 Local public finance Firm-level investment Crowding-out Fiscal austerity Global and intra-european imbalances Financial Economics International Macroeconomics and Finance Public Economics E62 G21 F21 F32 H32
Discussion paper DP15376 Profit-splitting Rules and the Taxation of Multinational Digital Platforms Francis Bloch Gabrielle Demange 16 Oct 2020 Digital platforms Multinational firms Corporate income taxation Formula apportionment Separate accountin Industrial Organization H32 H25 L12 L14
Discussion paper DP15189 Are temporary value-added tax reductions passed on to consumers? Evidence from Germany’s stimulus Felix Montag Alina Sagimuldina Monika Schnitzer 21 Aug 2020 Pass-through Value-added taxes Stimulus Covid-19 Industrial Organization Public Economics H22 H32 E62
Discussion paper DP14756 Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments Anne-Laure Delatte Vincent Vicard Amélie Guillin 14 May 2020 Cross-border investments Capital openness Tax havens Gravity equation Financial Economics International Macroeconomics and Finance F23 G21 H22 H32
