statistics of the Ministry of Finance from 1998 to 2016, the aggregated effective tax burden of the financial sector is … determined and compared with the tax burden of corporations from other sectors. In addition, the study deals with loss deduction … of the financial sector in comparison to non-financial corporations. The study shows that the effective tax burden of the …

the trends of the tax burden in 15 EU member states. The study period of 2006 to 2014 enabled analysis of the tax burden … periods of economic stability, the tax burden tends to converge. In contrast, during periods of crisis, countries apply their …

. Moreover, corruption and tax burden are supposed to be intertwined. This paper focuses on the supposedly linked effects of … corruption and tax burden on total factor productivity. The empirical study uses panel data from 90 countries for the time span … of 1996-2014. The results show that both corruption and tax burden deteriorate total factor productivity, but that an …

reducing the tax burden on labour income. Keeping the current progressive rates but abolishing tax exemptions would lead to … EU, we show that these additional revenues could be used to reduce the tax burden on labour, which would improve income …, indicate that lowering the tax burden on labour may also lead to a slight increase in labour supply in particular for low …