We examine the effect of corruption on foreign direct investments. Our model shows that corruption may have different … market. Using Swedish firm-level data, we find that affiliate local sales decrease with corruption, while affiliate exports … increase. Finally, corruption has a negative effect on the probability that a foreign firm will invest in a country. These …

In this paper, we use data from a corruption survey conducted among top politicians and high level civil servants in … 290 Swedish municipalities in 2007 to investigate the effects of government size on corruption. We construct several … measures of corruption based on the survey, and combine these corruption measures with detailed administrative municipality …

In times of inflation, most existing systems of taxation introduce new distortions into the allocation of resources. In … system of taxation to insulate it from inflationary distortions. …

the economy, implied by the present double taxation of corporate source income. A common feature of these studies is the …

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …

We study the effect of taxation on entrepreneurship, taking into account both the amount of entry and the quality of … likelihood of entry into self-employment, may underestimate the adverse effect of taxation. …