Publikationen der Forschungsgruppe Ungleichheit und Verteilungspolitik

  1. ZEW Discussion Paper Nr. 16-065 // 2016

    Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia

    Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting…