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Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …
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redistributive tool in democratic societies. Generally, left-wing parties are more supportive of progressive taxes and redistribution … institutions. Yet, the internationalisation of capital markets has made it difficult to levy high income taxes as it might cause …
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This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects retirement incentives and work incentives of prime-age workers. We find that postponed retirement tends to harm incentives of prime-age workers in the presence of a tax benefit link,...
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example of taxes on products. In recent times, variations of tax rates on product taxes have become rather popular because it … is a simple method to consolidate state budget. A detailed modelling of taxes on products is important for further two …. (ii) Taxes on products can be classified in general and specific consumption taxes. Both tax types affect categories of …
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