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Taxation Systems in the EU : The Role of Economic Integration and Global Financial Crisis
Erol, Kazim Okan - 2021
consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …
Persistent link: https://www.econbiz.de/10013314956
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
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Tax-benefit systems in Europe and the US: Between equity and efficiency
Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2011
Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...
Persistent link: https://www.econbiz.de/10010277401