Essays On Taxation and Firm Behavior in Developing Countries

Résumé du livre

This dissertation examines tax policy and firm behavior in developing countries. The first chapter examines firm manipulation and take-up rate of a 30 Percent temporary corporate income tax cut in Vietnam. The second chapter examines how the very same tax cut program affects firm capital investment and reported profits. The third chapter studies the differential association of job training on labor market outcomes in STEM and non-STEM fields.