When choosing the appropriate jurisdiction, trading companies need to consider manyvariables. This can include administrative burdens, the speed of establishment of a company,the granting of some degree of anonymity of ownership, and a friendly tax environment.This article is focused on finding...

In this study, we examine the behavior of self-employed taxpayers who "bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the...