default author photo

Jaroslav Bukovina

affiliation not provided to SSRN

SCHOLARLY PAPERS

1

DOWNLOADS

111

TOTAL CITATIONS

1

Scholarly Papers (1)

1.

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

American Economic Journal: Economic Policy, volume 17, issue 2, 2025[10.1257/pol.20230108], CERGE-EI Working Paper Series No. 660
Number of pages: 54 Posted: 27 Oct 2020 Last Revised: 05 Aug 2025
Jaroslav Bukovina, Tomas Lichard, Jan Palguta and Branislav Zudel
affiliation not provided to SSRN, Charles University in Prague - CERGE-EI, Charles III University of Madrid - Department of Economics and Charles University in Prague - CERGE-EI
Downloads 111 (645,052)
Citation 1

Abstract:

Loading...

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