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 …

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 …

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 …

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 …

with respect to unemployment as long as the tax does not affect the replacement rate provided by unem-ployment 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 …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …

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 …

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 …

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam …, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other … countries in the area to attract FDI flows. In addition to above factor, there are still a number of other factors also …