Using firm-level data, this paper investigates whether Foreign Direct Investment (FDI), and hence Multinational Enterprise (MNE) presence, explains India's improved export performance during post-reforms. The recent literature stresses that firm heterogeneity gives some firms an edge over others...

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discussing potential estimation problems of the...

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discussing potential estimation problems of the...

Die Einkommen von Selbstständigen als Unternehmern und Freien Berufen unterliegen im Zeitverlauf besonderen Schwankungen. Das Ziel der vorliegenden Studie ist es, die individuelle Dynamik der Einkommen von Erwerbstätigen in Deutschland mit einem dynamischen Paneldatenschätzer zu untersuchen....

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discussing potential estimation problems of the...

Die Einkommen von Selbstständigen als Unternehmern und Freien Berufen unterliegen im Zeitverlauf besonderen Schwankungen. Das Ziel der vorliegenden Studie ist es, die individuelle Dynamik der Einkommen von Erwerbstätigen in Deutschland mit einem dynamischen Paneldatenschätzer zu untersuchen....

This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of...