analysis of influence of corporate income tax, but only few with focus on individual taxation and social security contributions …This paper analyzes the relationship between tax variables and foreign direct investments. There are many studies with …. The analysis is done for the decision if do FDI or do not do and about decision about amount of FDI. On the decision about …

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 …

three hypothesis: (1) that tax burden (taxes on income and consumption) has significant effects on privateinvestment; (2 …

understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be … reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better …

with respect to unemployment as long as the tax does not affect the replacement rate provided by unemployment insurance, i ….e., unemployment benefits relative to after-tax earnings. When home production is an option, the conventional results may no longer … labor taxes. The employment effect of a rise in a proportional tax is found to be negative for sufficiently low replacement …

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … underprovision. A large parameter range exists for which a move from individual to joint taxation improves the welfare of both … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …