wages, assume that a higher employee-borne tax burden reduces effort. In turn, this raises a firm's production costs and … reduces efficiency. Accordingly, we show that a higher employee-borne income tax negatively influences a multinational …'s profit by reducing manager effort. Furthermore, we compile data on personal income tax profiles for 49 economies and the year …

personal income tax profiles for 49 economies and the year 2002. In particular, we determine the component of labor taxes which …, we calculate the progressivity of personal income tax rates between the average wage and five times the average wage …. This may be interpreted as the tax progression which is relevant for well-paid workers. Then, we use the personal income …

various ways, it is much harder for firms to manipulate the firm-specific labor tax base so that they may be relatively … location of 35,206 firms to analyze the impact of labor income tax rates, the progressivity of the income tax schedule, and … progressivity of the tax system and higher (employee- and employer-borne) social security contributions negatively influence a …

saving programme rather than as a tax-and-transfer system, thereby raising labour force participation rates but also …

-material values over material things. We incorporate this notion into a simple tax model for a small open economy. We show that a … postmaterialism are developed from the World Values Surveys. Their impact on the tax mix is highly significant and goes into the …

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises. …

This paper presents empirical evidence against the popular perception that macro volatility is exogenous. We obtain tax … rates without affecting the first moment. Exploiting heterogeneity patterns in a panel of OECD countries, we estimate tax …