countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

This paper analyses the implications of a currently publicly debated issue, namely the introduction of a bonus tax. We … shed light on the effects of the bonus tax on compensation components and study its incidence. We use the Principal Agent … based compensation component always rises in the country introducing the tax such that the optimal contracts are tilted …

's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an … the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates. …

loophole by providing grandfathering (exemption from withholding tax) for some securities. In this paper we compare the pre-tax … returns of exempt bonds and comparable taxable bonds. If working around the Savings Directive is difficult for tax evaders in … enough to allow tax evaders to continue evasion at no additional cost. The findings of our study are in line with this latter …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a …

significant potential for cutting tax expenditures. Furthermore, eliminating distortions in the tax base would encourage economic …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax …