Heated discussions of the economic effects of the wealth tax have raged in the popular media in a number of European countries. The academic community has been considerably quieter, however. This paper attempts to fill this gap by empirically estimating the relationship between the wealth tax...

Abstract: We empirically analyze the impact of corporate tax rates and agglomeration economies on FDI using panel data on bilateral FDI flows and stocks in the enlarged European Union. The novelty of the paper is that it explicitly deals with agglomeration forces and how these may explain...

This paper uses panel data on bilateral FDI flows in the European Union to empirically analyze the impact of labor and corporate taxations on FDI decisions. While the effect of corporate taxes on FDI is well documented, the impact of labor taxes on FDI has been neglected. This is surprising...

Sverige är ett av ett fåtal länder inom OECD som fortfarande beskattar förmögenhet, dessutom betydligt hårdare än de flesta övriga länder med förmögenhetsskatt. Att avvika från andra länders beskattning av rörliga skattebaser – där kapital är den mest rörliga - kan få...

It is widely recognized that entrepreneurial activity plays an important role in promoting new product innovation, discovering new markets, and replacing inefficient incumbents in a process called “creative destruction”, all of which enhance economic growth. Given the importance of...

Entrepreneurship is often credited with generating important positive economic externalities. For example, entrepreneurs are often credited for promoting innovation, discovering new markets, and serving as a mechanism for knowledge spillover. Governments increasingly view encouraging...

This paper studies the effects of integration on capital taxation in a number of OECD countries. Unlike most previous papers on the subject, we combine key features from the new economic geography theory with the standard tax competition framework. We consider effective as well as statutory...

The elasticity of taxable income with respect to net-of-tax rate is key in evaluating tax policies and predicting tax revenue effects. This paper estimates the elasticity of taxable income for Swedish taxpayers using two different approaches and a number of control variables using the 1990/1991...