Showing 1 - 10 of 101
Several recent articles claim that pre-tax income equlity promotes growth. Equality is argued to dampen demand for … redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavly on the …
Persistent link: https://www.econbiz.de/10005486495
This paper analyses the behaviour of competing governments in the EC with respect to inflows of direct investment. Solving a non-cooperative sequential bargaining game in which host countries gain from direct investment through tax revenue or imposition of forced local subcontracting, it is...
Persistent link: https://www.econbiz.de/10010685027
The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...
Persistent link: https://www.econbiz.de/10005419509
In times of inflation, most existing systems of taxation introduce new distortions into the allocation of resources. In this paper, the effects of inflation via taxes on the firm's east of capital are analyzed. The taxes considered are the corporate income tax and household taxes on dividends...
Persistent link: https://www.econbiz.de/10011019062
Several attempts have been made to determine the tax differential between the corporate and non-corporate sectors of the economy, implied by the present double taxation of corporate source income. A common feature of these studies is the assumption that the retention of corporate profits gives...
Persistent link: https://www.econbiz.de/10011019066
Persistent link: https://www.econbiz.de/10010818342
In response to high and enduring youth unemployment, large payroll tax cuts for young workers were implemented in two Swedish reforms in 2007 and 2009. This paper analyses the effects of the reforms on worker outcomes and firm performance in the retail industry, an important employer of young...
Persistent link: https://www.econbiz.de/10010818432
No abstract.
Persistent link: https://www.econbiz.de/10010818477
Several recent articles claim that pre-tax income equality promotes growth. Equality is argued to dampen demand for … redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavily on … cause growth, although there may be a positive or negative correlation. Second, it is shown that previously reported …
Persistent link: https://www.econbiz.de/10010818512
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labor income for a low-, average- and high-income earners for the period 1862 to 2013. The tax wedges were initially low and the tax system proportional. The tax wedges began to increase...
Persistent link: https://www.econbiz.de/10011079251