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 …

migrants. This paper presents calculations on how a graduate tax system could look for Finland. To protect citizens against …

doctors, and too many lawyers. If the total tax rate is kept constant, then replacing part of existing wage taxes with …

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

Despite sharp reductions in corporate income tax (CIT) rates worldwide, CIT revenues have not fallen dramatically in … the CIT revenue to GDP ratio for the EU and find that while the decrease in the statutory rates has driven down tax …

(s). A corollary of this conclusion is that the actual redistribution according to similar scheme is achievable by means of …