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Income tax flattening: does it help to reduce the shadow economy?

Sabirianova Peter, Klara - 2009

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...

Persistent link: https://www.econbiz.de/10010269186

Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment

Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2021

Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...

Persistent link: https://www.econbiz.de/10012658148

Income Tax Flattening: Does It Help to Reduce the Shadow Economy?

Sabirianova Peter, Klara - Institute for the Study of Labor (IZA) - 2009

Persistent link: https://www.econbiz.de/10005004575

Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment

Aronsson, Thomas; Koskela, Erkki - 2009

This paper concerns optimal redistributive income taxation and provision of a public input good in a two-type model with a minimum wage policy implemented for the low-ability type, where firms may outsource part of the production process abroad, and where outsourcing is substitutable for...

Persistent link: https://www.econbiz.de/10010268954

Quantifying optimal growth policy

Grossmann, Volker; Steger, Thomas M.; Trimborn, Timo - 2010

The optimal mix of growth policies is derived within a comprehensive endogenous growth model. The analysis captures important elements of the tax-transfer system and takes into account transitional dynamics. Currently, for calculating corporate taxable income US firms are allowed to deduct...

Persistent link: https://www.econbiz.de/10010269804

The direct incidence of corporate income tax on wages

Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia - 2010

We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...

Persistent link: https://www.econbiz.de/10010278421

Business taxation and wages: Evidence from individual panel data

Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. R. - 2012

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Persistent link: https://www.econbiz.de/10010283978

Innovations, Wages and Demand for Heterogeneous Labour: New Evidence from a Matched Employer-Employee Data-Set

Bellmann, Lutz; Schank, Thorsten - 2000

This paper examines the impact of innovations and wages on the demand for heterogeneous labour. Based on matched data from the IAB-establishment panel survey and the files of the employment statistics register for the year 1995, input shares derived from a generalised Leontief cost function are...

Persistent link: https://www.econbiz.de/10010262337

Banks and innovation: microeconometric evidence on Italian firms

Benfratello, Luigi; Schiantarelli, Fabio; Sembenelli, … - 2006

set on innovation for a large number of Italian firms over the 1990's. There is evidence that banking development affects … the probability of process innovation, particularly for small firms and for firms in high(er) tech sectors and in sectors … more dependent upon external finance. The evidence for product innovation is weaker. There is also some evidence that …

Persistent link: https://www.econbiz.de/10010267494

The catalysing role of in-house R&D in fostering the complementarity of innovative inputs

Catozzella, Alessandra; Vivarelli, Marco - 2007

innovative inputs on a sample of 3045 manufacturing firms drawn from the third Italian Community Innovation Survey (1998 …-2000). The interactions between four different sources of innovation internal and external R&D, embodied and disembodied … complementarity and substitutability relationships, depending both on the typology of the targeted innovation output and on the …

Persistent link: https://www.econbiz.de/10010268495

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