Tax

Working Paper

02 January 2020

Shareholder Illiquidity and Firm Behavior: Financial and Real Effects of the Personal Wealth Tax in Private Firms

We examine how negative liquidity shocks to households propagate to firms. We show that higher taxes on the home of private firms’ controlling shareholders are associated with higher dividend and salary payments from firms to...

Janis Berzins | Øyvind Bøhren | Bogdan Stacescu
01 December 2018

Putting Technology to Good Use for Society: the Role of Corporate, Competition and Tax Law

Innovation and its main output, technology, are changing the way we work, socialise, vote, and live. New technologies have improved our lives and made firms more productive, overall raising living standards across the world. Thanks to...

John Armour | Luca Enriques | Ariel Ezrachi | John Vella

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