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Keywords: employment
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Journal Articles
The Accounting Review (2023) 98 (5): 187–214.
Published: 01 September 2023
...Shannon Chen; Lisa De Simone; Michelle Hanlon; Rebecca Lester ABSTRACT We study whether innovation box tax incentives, which reduce tax rates on innovation-related income, are associated with increased fixed asset investment and employment. Using a stacked cohort difference-in-differences design...
Journal Articles
The Accounting Review (2023) 98 (5): 267–296.
Published: 01 September 2023
...Stephen A. Glaeser; Marcel Olbert; Ann-Catherin Werner ABSTRACT We examine how exposure to international tax competition affects domestic firms’ employment. Consistent with prior work, we find evidence that reductions in foreign tax rates affect the domestic competitive environment via increases...