Martini, Jan Thomas; Niemann, Rainer - CESifo - 2013
-incentive trade-offs. Moreover, taxation can alter the assignment decision, especially if employees are sent abroad as expatriates so … resource assignment problem with a principal-agent problem of the LEN type. Both wage taxation at the agents’ level and … corporate taxation at the principal’s level are integrated.We show that national tax rules as well as the methods for avoiding …