the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …

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 … organizational form. -- incorporation ; governance ; taxes ; discrete choice models …

A fundamental issues in designing any fiscal regime for non-renewable resources is the balance between rent taxes and … that, even though they effectively involve the choice of distinct parameters at several dates, rent taxes are not subject …

industrialized countries. Commonly accepted, corporate as well as individual taxes have a major impact on the costs of a SOP. In …

composition of taxes without focussing in equal measure on the issue of the size of tax revenue at stake, namely the tax effort … decade or so. We explore the probable causes of low revenue effort and an unchanged structure of taxes and their persistence …

higher taxes attractive. A secondary effect, however, is that the value of attracting real foreign investments increases …