Don Schlagenhauf’s research while affiliated with Florida State University and other places

... This is also consistent with the fact that high taxation rates and payroll affect unemployment, because tax increases and high wages lead to an increase in product costs and enterprises' decreased competitiveness. As a result, the enterprise may downsize or go bankrupt, so some studies have attempted to provide direct evidence of the general equilibrium effect of the corporate income tax on unemployment using cross-country data (Stiglitz, 1999;Chen et al., 2018). Additionally, empirical studies have provided evidence that high corporate tax rates impact unemployment. ...

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Corporation income taxation impact on unemployment rate: VAR model approach

... Not all interventions are alike, however. For instance, Qi and Schlagenhauf (2018) document that the federal government and the four largest provinces in Canada spend almost half of the corporate income tax revenue. They are not incredibly successful due to dynamic effects, necessitating to raise taxes or cut program spending in the future. ...

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Lockdown, employment adjustment, and financial frictions

... Factors influencing corporate hiring decisions can be broadly categorized into two types. The first category involves macroeconomic environment analysis, which posits that macro-level institutions and policy environments, including labor policies (Totty, 2017), tax policies (Chen et al., 2018), fiscal policies (Bredemeier et al., 2020;X. Liu et al., 2023), market frictions (Belenzon and Tsolmon, 2016), banking regulations (S. ...

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On ESG and corporate employment decision: Evidence from Chinese listed firms in 2009-2022

... The main reform scenarios considered in World Bank (2020) assume that the additional revenue from the reform is used to finance a uniform decrease in the PIT rate. 62. Examples of studies considering the effect of reducing the difference in tax treatments between incorporated and unincorporated businesses include Carroll, Joulfaian (1997) and Chen et al. (2018) . Studies on the subject usually find that policies harmonizing these tax treatments have important positive effects on the number of unincorporated businesses deciding to incorporate, on their future growth prospects and on their contribution to net job creation. ...

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Public Procurement: Saving and Greening