Topic channel
Taxation
3 papers across 2 private calibration editions.
- 01Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch
A payroll-tax notch appears to suppress firm growth well beyond the threshold, and the paper proposes an estimator for the resulting bias in conventional designs.
- 02Personal Holding Companies, Tax Progressivity, and Inequality
Linked Nordic administrative records indicate that personal holding companies can defer high-income owners’ taxes for long periods and materially change measured progressivity.
- 03Does Progressivity Raise Tax Capacity? Experimental Evidence from the D.R. Congo
A citywide field experiment finds that a progressive property-tax schedule raised more revenue than a proportional schedule, while enforcement shaped who ultimately bore the burden.