Recently published in @itaxjournal.bsky.social "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration" by Shigeo Morita & Hirofumi Okoshi
Available at: rdcu.be/eY6JW
Recently published in @itaxjournal.bsky.social "Who cares about childcare? Covid-19 and gender differences in local public spending" Alda Marchese (@usiidep.bsky.social), @paolaprofeta.bsky.social (Bocconi University), Giulia Savio (University of Turin)
Available at: rdcu.be/eYVQm
Recently published in @itaxjournal.bsky.social "Tax enforcement and firm performance: real and reporting responses to risk-based tax audits" by Jarkko Harju, Kaisa Kotakorpi, @tuomasmatikka.bsky.social & @annikanivala.bsky.social
Available at: rdcu.be/eYKVH
During COVID-19, in 2021, EU tax-benefit systems absorbed about 67% of income losses (ISC=67) on average. Income protection was very similar for employees and the self-employed on average, but much more heterogeneous for the self-employed across and within countries.
Fiscal competition for FDI is often viewed as harmful and criticized as a “race to the bottom.” This study shows that, under sufficient economic integration, such competition can instead foster the development of transport infrastructure and lead to welfare improvements.
Recently published in @itaxjournal.bsky.social "Safely opening Pandora’s box: a guide for researchers working with leaked data" by Annette Alstadsæter, Matthew Collin ( @mattcollin.bsky.social ) & Andreas Økland (@andokl.bsky.social)
Available at: rdcu.be/eZfQl
The use of leaked data is becoming increasingly common in empirical research. The authors discuss the ethical, legal, and privacy hurdles these projects face and offer a practical roadmap for researchers seeking to enter the field.
Tax audits systematically increase firms' reported revenues, profits, and labor costs, thereby enhancing tax compliance and tax revenues. Bankruptcies rise among firms with detected tax deficits, indicating that audits help eliminate non-compliant firms from the market.
Female representation in politics has real policy effects. In Italy, before the pandemic female mayors spent more on childcare than male ones. It took a major crisis for male mayors to close the gap, especially where schools closed longer and re-election incentives were stronger.
Recently published in @itaxjournal.bsky.social "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic" by @chrimic1.bsky.social, @silviadepoli.bsky.social & Viginta Ivaškaitė‑Tamošiūnė
Available at: rdcu.be/eYmdR
