Firms' Real and Reporting Responses to Taxation: A Review

R Lester, M Olbert - Available at SSRN 4779893, 2024 - papers.ssrn.com
Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Corporate tax policy in developed countries and economic activity in Africa

JL Hoopes, D Klein, R Lester, M Olbert - 2023 - papers.ssrn.com
This paper studies whether tax policies in developed nations affect developing economies.
We study firm investment responses to a major reform that reduced the corporate income tax …