In standard life-cycle models, household consumption and welfare more strongly depend on lifetime income, but most countries base income taxes on current income and use progressive taxes to reduce ine
Data for Button, Patrick. 2019. "Do tax incentives affect business location and economic development? Evidence from state film incentives." Regional Science and Urban Economics, 77, 315–339. https://d
Zip files include four scenarios: Scenario 1: Increase of 10 p.p. in the taxation of the sector from 2023;Scenario 2: Increase of 20 p.p. in the taxation of the sector from 2023;Scenario 3: Increase o
