Accounting versus real production responses among firms to tax incentives: bunching evidence from Hungary
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Cited by:
- Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020. "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján [Analysis of the reflection of corporate tax-rate change in 2017 on the eff," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 762-786.
- Richmond, Jordan, 2024. "Firm responses to book income alternative minimum taxes," Journal of Public Economics, Elsevier, vol. 236(C).
- Jaroslav Bukovina & Tomas Lichard & Jan Palguta & Branislav Zudel, 2020. "Tax Reforms and Inter-temporal Shifting of Corporate Income: Evidence from Tax Records in Slovakia," CERGE-EI Working Papers wp660, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
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Keywords
taxation; firm behavior; tax evasion and avoidance;All these keywords.
JEL classification:
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-01-01 (Accounting and Auditing)
- NEP-IUE-2017-01-01 (Informal and Underground Economics)
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