role of aspects of labor taxation for the international location of headquarters. We construct a unique data set of … effective labor taxes in 120 countries and use data on the location of 35,206 firms to analyze the impact of labor income tax … rates, the progressivity of the income tax schedule, and social security contributions on firms' decisions where to locate …

surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The … employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax …This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to … tax-avoidance practices, and discusses their remedies. …

than log-linear models to specify "normal" FDI and obtain estimates of unexhausted FDI potentials. I use panel data on …

role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in … various ways, it is much harder for firms to manipulate the firm-specific labor tax base so that they may be relatively … location of 35,206 firms to analyze the impact of labor income tax rates, the progressivity of the income tax schedule, and …

We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and … effective average labor income tax rates using a unique international database on income tax calculators. We find that due to … increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from …