Jan Palguta

Charles III University of Madrid - Department of Economics

Calle Madrid 126

Getafe, 28903

Spain

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Tax Reforms and Inter-Temporal Shifting of Corporate Income: Evidence from Tax Records in Slovakia

CERGE-EI Working Paper Series No. 660
Number of pages: 54 Posted: 27 Oct 2020 Last Revised: 24 Feb 2021
affiliation not provided to SSRN, Charles University in Prague - CERGE-EI, a joint workplace of Charles University and the Economics Institute of the Czech Academy of Sciences, Charles III University of Madrid - Department of Economics and Charles University in Prague - CERGE-EI, a joint workplace of Charles University and the Economics Institute of the Czech Academy of Sciences
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Abstract:

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corporate income tax, elasticity, inter-temporal profit shifting, bunching, tax carry-forwards